2016 (7) TMI 73

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..... R A vehicle bearing registration No.RJ-14-1G-5043 was intercepted and checked off the National Highway No.8 when in Rajasthan while in transit from Delhi to Mandasur (M.P.). Even though documents accompanying the goods as mandated under the Rajasthan Sales Tax Act, 1994 (hereinafter "the Act of 1994") and Rules made thereunder for goods in transit through Rajasthan were submitted, the Assessing O .....

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..... was a clear intent to deliver goods in Rajasthan based on forged documents and evade tax under the then extant Act of 1994. He thereupon visited the assessee with penalty under Section 78(5) of the Act of 1994 and tax and cess under Section 78(11) thereof amounting to Rs. 4,44,280/- in the aggregate. Aggrieved, the assessee filed an appeal. The appellate authority found that the order passed by th .....

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..... the evidence taken at an enquiry that the goods being transported were sold and to be delivered in the State of Rajasthan and nothing from the material on record buttressed this conclusion which was a sine qua non for the levy of tax, cess and penalty. And for this reason neither the tax and surcharge, nor penalty on the goods could be levied. In the circumstances, the order of Assessing Officer d .....

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..... ade thereunder in so far as they applied to transit of goods from one State to another through the State of Rajasthan. The Appellate Authority and the Tax Board have held for plausible reasons that the order of the Assessing Officer passed on 05.11.2001 visiting the respondent-assessee with the tax and surcharge under Section 78 (11) of the Act of 1994 and penalty under Section 78(5) thereof was p .....

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..... in issue by the statutory authorities are that of facts based on appreciation of available and competing evidence on record. Therein it has been concluded that the goods in vehicle in issue owned by the assessee were in transit from Delhi to Mandasur in Madhya Pradesh and not intended to be clandestinely delivered in Rajasthan. The view taken by the Appellate Authority and the Tax Board is a possi .....

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