TMI Blog2011 (9) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, both are being decided by means of this common judgment. The assessee is a registered dealer. In the first case, the Assistant Commissioner (In-charge), Trade Tax, Mobile Squad 2nd Unit, Mathura, intercepted vehicle HR026 GA-5107 and HR-38 D-1648 on 22nd April, 2011. It was found that under builty No. 1361 dated April 21, 2011 and builty No. 1360 dated April 21, 2011, the assessee was transporting 17.61 metric tonnes of iron and steel. The first vehicle had 8.830 metric tonnes of iron and steel covered by tax invoice No. 0225 dated April 21, 2011. The other vehicle had 8.730 metric tonnes of iron and steel covered by tax invoice No. 224 dated April 21, 2011, i.e., the same date. These consignments did not accompany form XXI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 2011, has proceeded to hold that since the value of the consignment covered by first seizure being Seizure Order No. 55/22 dated April 28, 2011 was more than ₹ 50,000, requirement of form XXI was mandatory irrespective of the circular dated January 7, 2011 on the ground that the subsequent circular did not annul the earlier circular dated January 1, 2011. Therefore, both would operate irrespective of the other. The Tribunal has also recorded a finding that since the total weight of the goods transported by the same assessee, covered by documents of one and the same date, by two transport vehicles, works out to 17.61 metric tonnes, there was a deliberate intention on the part of the assessee to avoid the requirement of form XXI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m reading of the aforesaid circular, it is apparently clear that for consignment carrying up to nine metric tonnes of iron and steel, requirement of form XXI has been done away with. In the facts of the present case, prima facie it is apparently clear that consignments, which have been seized, were being transported under three tax invoices by different vehicles. Total weight in each of these consignments was nine or less than nine metric tonnes, which was squarely covered by the exemption clause contained in circular dated January 7, 2011. This court may record that it is always open to the assessee to transport his goods in a manner so that requirement of relevant form XXI stands exempted under circular referred to above. No illegality or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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