9911796707
TMI Blog2018 (8) TMI 1327X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Tribunal dated 10.05.2018 in appeal no. 218 of 2017 assessment year (2017-18) under Section 48 (7) of the VAT Act by Neeraj Tiwari, S/o Sri Ram Kumar Tiwari, R/o 124, Sanjay Gandhi Nagar, Naubasta, Kanpur, who is not a registered dealer within the definition of Section 2 Sub Clause Z and by the Commissioner of Commercial Tax U.P. The affidavit filed in support of the revision filed by the Neeraj Tiwari, is filed by one Sri Vishnu Tiwari, S/o Sri Ram Kumar, R/o Sanjay Gandhi Nagar, Kanpur Nagar. The affidavit filed by Sri Vishnu Tiwari discloses that he is a Pairokar of the applicant/revisionist. It is surprised to know that revision is filed by one Neeraj Tiwari, R/o 124, Sanjay Gandhi Nagar, Naubasta, Kanpur, whereas an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Standing Counsel to obtain instructions in that regard. List on 23.1.2018". Although a supplementary counter affidavit has been filed by the State but there is no averment made in it disputing the argument of the revisionist that the date of entry and date of exit in the TDF has been misread by the Tribunal. The explanation submitted by the revisionist that the price of gambier depends upon its quality has also not been examined. The department appears to have applied rates available on the net. The assessee, however, has filed various documents to show that a lower rate was otherwise prevalent in the market. In view of the fact that date of entry and exit in the TDF have been misread by the Tribunal, it would be appropriate to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson appeared on behalf of the transport company and has produced certain documents including the Transit Declaration Form, generated on 23.06.2017 at 5:31 a.m. A copy of the Transit Declaration Form is enclosed as annexure-1 to revision petition, which discloses that the date and time of entry point shows as 23rd June, 2017 at 5:28 a.m. and the date of departure through the route, which is indicated in the said Transit Declaration Form, via Aligarh, Kanpur, Allahabad, Varanasi, Naubatpur and Chandauli was mentioned as on 26.06.2017 at 4:09 a.m. Learned counsel for the revisionist has therefore submitted that in fact the detention and the seizure proceedings are wholly illegal as when the vehicle was detained and seized it was passing thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit the relevant documents showing the movement and delivery of the goods to the concern authority. (c) After goods are delivered to buyer, situates at Siwan, Bihar, the revisionist shall furnish all the documents to show the movement of goods before the appropriate authority, who shall examine the same and will pass an appropriate order, in accordance with law, within a period of 30 days from the date of production of the documents as indicated herein above. The Authority near by the exit point at Chandauli is hereby directed to verify the movement of goods from the border of the State of U.P. Both the revision petitions filed by the revisionist, the transport company / the transporter as well as by the Commissioner are disposed of wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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