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2015 (10) TMI 1298 - KARNATAKA HIGH COURT

2015 (10) TMI 1298 - KARNATAKA HIGH COURT - [2016] 87 VST 38 (Kar) - Imposition of penalty under Section 53 (12) - movement of goods in the disguise of movement in the course of export to avoid tax liability - Held that:- Invoice dated 07.03.2006 also shows the name of Pepsico India Holdings Private Limited, Gurgaon, Haryana. Thus, the invoice is raised in the name of Company situated in India. However, in one of the columns it is mentioned that export is sought to be made to Riyadh. Therefore, .....

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the country. Therefore, the argument on behalf of the appellant that the goods were being exported directly by the consignor cannot be countenanced. - Additional Commissioner has rightly recorded the finding of Appellate Authority and restored the penalty imposed in original proceedings. No exception can be taken to the findings recorded and conclusions arrived at by the Additional Commissioner. - Decided against assessee. - S.T. A. NO. 10 OF 2011 - Dated:- 2-6-2015 - RAVI MALIMATH AND P.S. DIN .....

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sport 68.8 metric tons of his product from Kolikopp Village, Post Tarihal, Distt. Belgaum to Mumbai. The vehicle was intercepted in the check-post at Nipani and a tax of ₹ 2,27,865/- was imposed. A proposition notice was served and after receiving appellant's response, the Commercial Tax Officer, Bangalore, vide order dated 12.09.2009 confirmed the proposed penalty of ₹ 75,955/-. Appellant challenged the same before the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Di .....

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me to be confirmed. In these circumstances, the appellant has preferred this appeal raising the following question of law: "Whether the Additional Commissioner of Commercial Taxes, Zone I, Bangalore/the third respondent herein was right in invoking the provisions of Section 64(1) of the KVAT Act and set aside the order passed by the Joint Commissioner of Commercial Taxes (Appeal), Belgaum/the second respondent herein?" 3. While admitting this appeal, this Court has framed the following .....

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ave heard Sri H.R. Kambiyavar, for Sri Rabinath and Sri M. Thirumalesh, learned counsel appearing for the appellant and Sri C.S. Patil, learned Additional Government Advocate appearing for the respondent/State and perused the records. 5. Learned counsel for the appellant contends that though the goods were being transported with valid documents, the check-post authorities have illegally imposed the penalty and the same was rightly set aside by the appellate authority. During the course of hearin .....

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ted, Riyadh. Placing reliance on the invoice and the delivery note of the learned counsel for appellant submits that since the goods in question were meant for export and it was clearly spelt out in the invoice as such, the respondent-authorities at the check-post were not justified in imposing the penalty so also in the SMR proceedings. 6. Per contra, learned Additional Government Advocate supports the impugned order and prays for dismissal of the appeal. 7. The delivery note clearly indicates .....

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ssioner who conducted the suo moto proceedings would clearly indicate that the appellant sought to transport goods from Belgaum to Mumbai and the consignee of the goods was M/s. Pepsico India Holdings Private Limited, Gurgoan. In the light of the documents produced by the appellant himself which clearly indicate the names of the consignor and consignee are two Indian companies. 8. Perusal of the documents would lead us to an irresistible inference that the transaction is within the country. Ther .....

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