TMI Blog2016 (10) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 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 decision in the case of ACTO., Ward-I, Rajasmand Versus White Marble House [2005 (11) TMI 444 - RAJASTHAN HIGH COURT] has been relied upon. Merely doubting and coming to abrupt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was carrying jaggary, was intercepted on 23.08.2001 where the driver/incharge produced Gate Pass No.700907 dt.22/08/23001 of Hariom Traders, Mujjaphar Nagar (UP), Bill No.74 dt.22/08/2001 and builty No. 840 dt. 22/08/2001. It was claimed that the goods were being transported from M/s Hariom Traders, Mujjaphar Nagar (UP)to Junasa Chodpur, Ahmedabad (Gujarat) to Mandsore (MP) and was only passing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were being carried when the intention of evasion of tax. She thus contended that the Tax Board had decided the matter in a summary manner and question of law does arise out of the order of the Tax Board and particularly when the Bills have been found to be forged and fabricated. 4. Per contra learned counsel for the respondent assessee contended that the goods were intended from Delhi to Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anti Evasion -III), Hqr..,Jaipur Vs. Kartar Singh (Sales Tax Revision Petition No. 760/1999 and the order is decided on 27/03/2015. 5. I have considered the arguments advanced by the Ld. counsel for the parties and have gone through the order impugned as well as other orders passed by authorities below and the judgments cited at the Bar. 6. There may be some discrepancy/deficiency in the Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties. Once the owner appeared and contended that the goods were intended for MP, in my view, the order of the Tax Board is just and proper and I find no error, illegality or perversity in the order impugned so as to call for interference by this Court. The judgments relied upon by counsel for the respondents duly support his case and are applicable in the facts and circumstances of the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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