TMI Blog2007 (4) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... ji Enterprises, Jaipur from Ashok Trading Company, Satna (MP) vide their bill No. 115 dated January 9, 1999 and were carried in the said tanker along with GR No. 1050 dated January 9, 1999 of N.K. Transport Company, Jaipur along with prescribed declaration form No. ST18A. While the goods were in transit, the assessee entered into a contract for sale of goods in question, i.e., soyabean oil with one Govind Oil Mill, Gangapur city. However, since the said Govind Oil Mill refused to have purchased the goods in question from the assessee and also because with the goods found at the time of checking, was only one challan No. 125 dated January 11, 1999 issued by the assessee-firm found with aforesaid three documents, without any sale bill of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the State, challan No. 125 only was issued by the petitioner-assessee. The scope of section 78(2) of the Act can be understood by reproducing the said provision, which reads as under: 78. (2) The driver or the person-in-charge of a vehicle or carrier or of goods in movement shall (a) carry with him a goods vehicle record including 'challans' and 'bilties', bills of sale or dispatch memos and prescribed declaration forms; (b) stop the vehicle or carrier at every check-post, and while entering and leaving the limits of the State, bring and stop the vehicle at the nearest check-post, set-up under sub-section (1); (c) produce all the documents including prescribed declaration forms relating to the goods be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uncalled for. Similarly, the non-recording of the sale in the books of account either in favour of Govind Oil Mill or the subsequent purchaser at the time of checking on January 12, 1999 was of no consequence as the sale was not yet complete. No enquiry was made from the subsequent purchaser Suresh Chand Gaurav Kumar, to verify the actual transaction of sale and coupled with the fact of due Central sales tax having being charged by the assessee. The assessee is entitled to sell the goods by transfer of documents of title to the goods while the goods are in transit under section 6(2) of the Central Sales Tax Act. The documents which accompanied the goods and vehicle were not found to be fake or forged in any manner by the assessing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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