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M/s Chamunda Bartan Bhandar & Traders Versus The Commissioner, Commercial Taxes

2016 (11) TMI 611 - ALLAHABAD HIGH COURT

Release of detained goods on deposit of cash security equal to 15% of the gross value of the goods - proper and genuine documents or a declaration form for import i.e. form 38/39, e-sancharan etc not accompanied with the goods - Held that: - Prima facie, it appears that the tax invoice was issued by the revisionist to cover up the interstate purchase of goods in question and sale thereof so as to give it colour of intra-state transaction. The provisions of Section 50 (1) has also been violated s .....

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wani, J. For the Applicant : Shubham Agrawal For the Opposite Party : C.S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the applicant/revisionist and Sri B.P. Singh Kachhawah, learned standing counsel for the respondent. This revision has been filed challenging the order dated 24.10.2016 in Second Appeal No.586 of 2016 (2016-2017) U/s.48(7) of the U.P. VAT Act, 2008, passed by the Member, Commercial Tax Tribunal, Bench - I, Agra, directing for release of goods on deposit of cash securi .....

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cepting the vehicle, the driver produced tax invoice No.3, dated 6.5.2016 issued by M/s. Chamunda Bartan Bhandar & Traders, Baba Market, Arya Samaj Road, Mathura TIN 09427112373 issued in favour of M/s. Ashish Kumar Anuj Kumar, C.K.-49/40K Bhuletan, Varanasi, U.P. TIN 09581906941 for the weight of 7523.44 kg of S.S. Utensils. He also produced Biliti G.R. No.105, dated 6.5.2016 of M/s. Banke Bihari Road Lines, near Holi Gate, Mathura. The statement of the driver was recorded by the authority .....

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ansaction print report of Madhucon Agra Jaipur Expressways Limited of Ludhawai Toll Plaza, dated 6.5.2016, Shift -2 was found wherein through lane no.6 and transaction no. 160506020600141 on 6.5.2016 at 15:58:45 the vehicle in question passed through the aforesaid Toll Plaza. Another document which came into hands of the authorities was a slip no.10225 of Shree Ram Way Bridge, C-62, MIA Phase-II, Basni, Jodhpur which contains the description of the vehicle in question. The gross weight is shown .....

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ted 27.6.2016. Aggrieved with this order, the applicant filed the aforesaid Second Appeal No.586 of 2016 which has been disposed of by the Tribunal by the impugned order dated 24.10.2016 modifying the demand of cash security equal to 15% of the gross value of the goods. Thus the security was reduced to ₹ 1,35,422/- for release of the goods in question. Aggrieved with this order of the Tribunal, present revision has been filed. Learned counsel for the revisionist submits that the goods were .....

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tax on the goods in question is merely 4% and, therefore, in any case the Tribunal should have not demanded security more than 4% of the value of the goods for release. Learned standing counsel submits that the present case is a glaring example of evasion of tax in a calculated and methodical manner which is proved on record by documentary evidences. He submits that the goods were not accompanied with either proper and genuine documents or a declaration form for import i.e. form 38/39, e-sanchar .....

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