New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 12 - RAJASTHAN HIGH COURT

2016 (10) TMI 12 - RAJASTHAN HIGH COURT - TMI - Imposition of penalty - vehicle carrying jaggary - goods moved from Delhi to MP - registration of parties with the Delhi Sales Tax Authority/Departments - Held that: - There may be some discrepancy/deficiency in the Bills/Vouchers but the facts remains that the goods were being transported from Delhi to Mansore (MP) and it was proved on the basis of the Bills and vouchers and Builty etc. which was produced by the incharge/driver of the Vehicle. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n petition dismissed - decided against petitioner. - S.B. Sales Tax Revision Petition No. 202 of 2010 - Dated:- 15-9-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Meenal Ghiya For the Respondent : None ORDER 1. Instant petition at the instance of Revenue is directed against the order dated 06.09.2007 passed by the Rajasthan Tax Board dismissing the appeal of the Revenue 2. Brief facts as noticed are that a Vehicle Bearing No.HR-E-38-4314, which was carrying jaggary, was intercepted on 23 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ich were placed on record of the parties from whom the goods were transported, were not found registered with the Delhi Sales Tax Authority/Departments and came to the conclusion that the goods were being transported with the intention of evasion of tax and accordingly imposed penalty of ₹ 30,000. 3. Learned counsel for the petitioner vehemently contended that the driver as well as the incharge could not produce relevant material and the Officer who intercepted the vehicle on further probe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nded that the goods were intended from Delhi to Mandsore (MP) and merely because the goods were passing through the State of Rajasthan, the anti evasion officers had no occasion to even inspect or intercept the Vehicle. All documents relating to transportation of the goods clearly reveal that the destination of the goods was from Delhi to Mansore (MP) and once it was proved that goods were transported from Delhi to Mansore (MP), question of invoking provision of Section 78(5) does not arise and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version