2012 (10) TMI 969

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..... K Vidyavati, Additional Government Advocate, The judgment of the court was delivered by K.L. MANJUNATH J.-The appellant is questioning the legality and correctness of the order dated October 23, 2009 passed in ZAC-1/DWD/ SMR-07/09-10 by the Additional Commissioner of Commercial Taxes, Zone 1, Bangalore, under section 64(1) of the Karnataka Value Added Tax Act, 2003 (for short, "the Act"). 2. T .....

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..... ods were transporting on behalf of the appellant. On enquiry, it was learnt that the goods were to be delivered to the customers of the appellant at Hiriyur. 3. Based on the above facts, the respondent learnt that the appellant without raising the local tax invoice at Hubli was transporting the goods directly from Goa to Hiriyur only to evade the tax payable at Hubli. Accordingly, the audit autho .....

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..... memorandum of appeal:      "(i) Whether, on the facts of the circumstance of the case, the revisional authority was right in coming to the conclusion that, payment of penalty under section 52 of the KVAT Act, result in estimation of the turnover inspite of the turnover reflected in the books of accounts?      (ii) Whether, on the facts of the circumstance .....

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..... e authority. 7. Admittedly, the goods were dispatched from Goa. The appellant is said to have placed the order from Hubli to be delivered to his customers at Hiriyur. The goods were under transit without the documents. It is the specific case of the appellant that the driver by oversight had not carried the documents. Even if the driver had not carried the documents by oversight, his explanation .....

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..... er would have been different. If the appellant for no fault of him was made to pay, the penalty at least, he would have recovered the penalty from the carrier and no such action is taken. Therefore, on the facts and circumstances of the case, the substantial questions of law framed in this appeal do not arise at all. Accordingly, the appeal is dismissed.
Case laws, Decisions, Judgements, Orde .....

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