TMI Blog2010 (3) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... missible under section 6A of the Central Sales Tax Act, 1956 and no tax of the State is involved? Held that:- Once, it is proved that neither the assessee reported the goods meant for trade at the ICC barrier adopting the escape route nor produced the indicated relevant documents before the detaining or designated officer, then the intention of the assessee to avoid/evade the tax is inevitable, in the obtaining circumstances of the case. Therefore, it is apparent from record that the driver, who was the person in charge of the goods of the assessee, did not stop his vehicle despite signal. It was chased and brought back to the ICC barrier. The driver failed to produce the relevant documents, so much so the assessee did not produce any ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re P3/T) was issued in this regard to the assessee. In pursuance of the show-cause notice, the company secretary appeared before the designated officer on August 5, 2005 with the request to release the goods in question against the bank guarantee, but did not produce the account books or any other document to substantiate the genuineness of the transactions. Again, on August 8, 2005, the company secretary appeared and sought time and the matter was adjourned to August 11, 2005 with the direction that no further opportunity will be afforded in this respect. The assessee did not produce the account books, cash book, ledger, ITC proof, etc., despite adequate opportunities and tried to explain that there was no such violation. The explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 51(7)(c) of the Punjab VAT Act, 2005 when the goods were sent to Himachal Pradesh by way of stock transfer and for sale on consignment basis which is permissible under section 6A of the Central Sales Tax Act, 1956 and no tax of the State is involved? Assailing the impugned orders, the learned counsel for the assessee has vehemently argued that the goods of the assessee were accompanied with proper and genuine documents including GR issued by the transport company. Therefore, no penalty can be imposed on it (assessee) for non-production of form VAT-XXXVI. The argument is that the form VAT-XXXVI was not generated from where the vehicles were being taken from Zirakpur to Shimla Highway, as there was no Information Collection Centre e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lacked in this context. The case was re-examined and the detaining officer again, inter alia, reported that the assessee failed to produce the relevant documents, pertaining to the consignment/branch transfer. Again, it is not a matter of dispute that the goods were being transported from the State of Punjab to Himachal Pradesh. Moreover, having completed all the codal formalities, the authorities have recorded a finding of fact based on the evidence that the assessee did not inform at the ICC barrier nor produced the genuine documents, in order to avoid/evade the tax. The argument of the learned counsel for the assessee that since it was stock transfer from Punjab to Himachal Pradesh, so no tax was leviable and penal clause cannot be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted the goods meant for trade at the ICC barrier adopting the escape route nor produced the indicated relevant documents before the detaining or designated officer, then the intention of the assessee to avoid/evade the tax is inevitable, in the obtaining circumstances of the case. Therefore, it is apparent from record that the driver, who was the person in charge of the goods of the assessee, did not stop his vehicle despite signal. It was chased and brought back to the ICC barrier. The driver failed to produce the relevant documents, so much so the assessee did not produce any material before the designated officer to prove the genuineness of the transaction, despite adequate opportunities. All these facts if cumulatively put together, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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