9911796707
TMI Blog2006 (5) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... he time of checking of vehicle on 7.9.01, the documents produced showed that bill No. 155 dated 29.9.2000 of M/s. Georg Fischer Disa Limited, Satyamangala Industrial Area, Tumkur, Karnataka raised on the respondent- assessee M/s. Amtek India Ltd., Bhiwadi along with delivery challan No. 5259 dated 3.9.01, form No. ST-18A in which invoice No. 155 was also mentioned and form No, ST-39 prescribed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001, therefore, the plant and machinery and equipments purchased by respondent-assessee from the consignor though purchased under invoice No. 155 dated 16.2.2000 in which due excise duty and CST (4% against C Form was charged by the seller, but the goods were consigned and received-under the said invoice after the lapse of about one year but that cannot mean that invoice raised by seller company w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding the declaration issued by Sales Tax Authorities of both the states clearly establish that transit and transaction was perfectly genuine and there was absolutely no reason for Assessing Authority to just go by fidget of his imagination that merely because the invoice bears the date prior in point of time, such document should be held to be non-genuine so as to attract heavy penalty of 30% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that such authorities go scot free taking shelter of good faith clause whereas in fact they have not acted in good faith at all while imposing such penalty. Such a provision is contained in Section 91 of the RST Act, 1994 which says that no suit, prosecution or other legal proceedings shall He against any officer or employee of the State Government for anything which is done or intended to be do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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