TMI Blog2010 (6) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... tarakhand, Dehradun. The factual conclusions drawn by the Deputy Commissioner (Appeals) have remained unassailed. The respondent, has established that the goods which had entered the State of Uttar Pradesh from the entry check-post at Kulhal, had actually exited from the State of Uttar Pradesh from exit check-post of Ghaziabad, and had factually been sold in the State of Delhi. Thus viewed, the respondent fully established the onus placed on him in terms of the proviso under section 28B of the 1948 Act Revision dismissed. - 29 of 2010 - - - Dated:- 14-6-2010 - KHEHAR J.S. C.J. AND SUDHANSHU DHULIA , JJ. JUDGMENT:- The judgment of the court was delivered by J.S. KHEHAR C.J. Forty-five generators of Birla Yamaha Ltd., wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State of Delhi. Accepting the aforesaid evidence produced by the respondent before the Deputy Commissioner (Appeals), the appellate authority accepted the appeal preferred by the respondent vide an order dated May 9, 2002. The revision-petitioner herein assailed the order passed by the Deputy Commissioner (Appeals) dated May 9, 2002 by preferring an appeal before the Commercial Tax Tribunal, Uttarakhand, Dehradun. The said appeal was dismissed by the Tribunal vide an order dated September 7, 2009. The revision-petitioner has assailed the aforesaid two appellate orders dated May 9, 2002 and September 7, 2009 through the instant revision petition. The Deputy Commissioner (Appeals), as also the Commercial Tax Tribunal, Uttarakhand, De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck to the assessing officer, so as to enable the assessing officer to re-determine the entire factual position. First and foremost, it is necessary to make a reference to section 28B of the 1948 Act. The aforesaid provision is being extracted hereunder: 28B. Transit of goods by road through the State and issue of authorization for transit of goods. When a vehicle coming from any place outside the State and bound for any other place outside the State, and carrying goods referred to in sub-section (1) of section 28A, passes through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner an authorization for transit of goods from the officer-in-charge of the first check-post or barrier after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the knowledge and notice of the revision-petitioner. It was open to the assessing authority to verify the same and to repudiate the factual position sought to be established by the respondent, firstly, before the Commercial Tax Tribunal, Uttarakhand, Dehradun, and thereafter, before this court. Neither before the Tribunal nor before this court any effort has been made by the revisionpetitioner to controvert the factual position projected by the respondent (on the basis of which the appeal preferred by the respondent was accepted). It is too late in the day for the revision petitioner now, and that, too without any material or cause to assail the findings recorded by the Deputy Commissioner (Appeals), as also by the Commercial Tax Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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