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Asstt. Commercial Taxes Officer Versus M/s. Indore Maharastra Road Carriers, New Delhi

2016 (7) TMI 73 - RAJASTHAN HIGH COURT

Deletion of penalty u/s 78 - Deviation of Vehicle with goods in transit from National Highway to any road/route leading to city/town / village or any other place within the territory of the State of Rajasthan - Held 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 possible view on the evidence on record an .....

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ile 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 Officer invoked circular dated 20.05.1996 issued by the Commissioner, Commercial Tax Department, Jaipur requiring that the vehicle with goods in transit not deviate from National Highway to any road/route leading to city/town / vil .....

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h the Delhi Sales Tax Department, did not exist, concluded that there 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 ₹ 4,44,280/- in the aggregate. Aggrieved, the assessee filed an appeal. The appellate authority found that the order passed by the Assessing Officer on 05. .....

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ue i.e. off National Highway No.8 and the statement of the driver without any opportunity to the assessee to confront him was un-plausible as a foundation of the impugned order dated 05.11.2001. It was held that it was incumbent upon the Assessing Officer to establish from 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 .....

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tion in this petition is whether or not vehicle bearing registration No.RJ-14-1G-5043 belonging to the respondent-assessee was transiting goods from Delhi to Mandasur (M.P.) on behalf of the three consignors to genuine consignees or was in fact engaged instead in clandestinely delivering goods in the State of Rajasthan and evade tax. It is not the case of the revenue that the documentation of the goods in transit were noncompliant with the Act of 1994 and the Rules made thereunder in so far as t .....

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