TMI Blog2001 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... s branches at Thrissur and Ernakulam, was transporting automobile parts in their own vehicle. The vehicle was intercepted and checked by the Sales Tax Intelligence Department at Kalamassery on June 10, 1986. It was noticed that though a departmentally issued delivery note was used to transport the goods, the value of goods shown in the delivery note was only Rs. 8,000. However on physical verification, it was noticed that the vehicle contained goods valued at Rs. 1,64,906.78, and the details of the goods were contained in 76 packing slips. Since the entire goods were not covered by delivery note, the inspecting team released the goods on furnishing security at double the amount of tax due in respect of the goods over Rs. 8,000 accounted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of goods over Rs. 8,000 because the petitioner had in the delivery note mentioned the value of goods at Rs. 8,000 and further did not mention anything about the number of packing slips. The finding of the Tribunal was that this was a deliberate attempt of evasion of tax and therefore penalty was rightly levied by the Intelligence Officer under section 29A(4) of the Act. It is this order of the Tribunal that is challenged before us. 3.. The learned counsel appearing for the petitioner contended that the transaction was only a branch transfer between one branch and another branch of the dealer, and the same did not involve any sale. Consequently, counsel submitted that no inference of attempt of evasion of tax can be drawn. She a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Tribunal rightly felt that it was conscious suppression of goods under transport in the delivery note which is a departmentally issued document to the dealer for transport of goods. Under section 29(2)(a) goods under transport in the State should be covered by delivery note in form No. 26, a sale bill, way bill or certificate of ownership. Therefore a dealer using any such document should obviously cover the entire goods transported in the said document. In the absence of inclusion of the goods transported in the document, the natural presumption is that the dealer never intended to include those items in the accounts produced before the department. This is a case where the dealer was transporting the goods in their own vehicle and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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