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TMI Blog2014 (7) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... hra, Advocates. For the Respondent : Sh. H.C. Bhatia, Spl. Counsel, for VAT. ORDER C.M. APPL. 10147/2014 (for exemption) Allowed, subject to all just exceptions. ST.APPL. 27/2014, C.M. APPL. 10146/2014 (for stay) Issue notice. Sh. H.C. Bhatia, Advocate accepts notice on behalf of VAT Department. The appellant, a transporter is aggrieved by the order dated 09.04.2014 of the Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. It is urged ' based upon the authority in State of Haryana and Ors. v. Sant Lal and Anr. 1993 (91) STC 321 (SC), that the transporters cannot be considered as 'dealers' and held liable to VAT or Sales Tax in respect of the goods that they book for transportation. Learned counsel for the Revenue submitted that Section 3(9) of the Delhi VAT Act, 2004, enables the authorities to raise a presumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon Section 3(9) of the DVAT Act, 2004. Yet, none of the orders made by the Revenue in this case have actually cited or raised the presumption which is sought to be raised on its behalf in the Court. Having regard to these circumstances, the Court is of the opinion that the direction to pre-deposit any amount as a condition for the hearing of the appeal ' be it towards the primary tax liability o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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