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TMI Blog2019 (1) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for the financial years 2011-12 and 2012-13, the petitioner transported the subject consignments from outside the State of Assam in order to be delivered outside the State of Assam, i.e., Meghalaya and Arunachal Pradesh through the State of Assam. The petitioner is required to obtain the transit pass as prescribed from the entry check post and such transit passes are required to be produced before the officer in-charge of the exit check-post for the purpose of endorsement thereof in support of the fact that such consignments duly crossed the State of Assam and the same have not been sold or disposed of within the State of Assam as stipulated under section 76 of the Assam Value Added tax Act, 2003 (hereinafter referred to as "the Act") ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and vide order dated July 23, 2014 bearing No. CVAT-1/ 2013/116/164, the same were disposed of thereby allowing the benefit for payment of tax against transit passes covering goods meant for delivery in the State of Meghalaya and regarding the other eight numbers of transit passes covering consignments to be delivered in the State of Arunachal Pradesh were dismissed. Respondent No. 3 while disposing of the said revision petitions held as follows : "On appraisal of the evidence furnished before me regarding movement of consignments under the TP's in dispute, I find that two consignments under TP's No. 1434353 BOX and No. 1479977 BOX are duly certified to have crossed over to the State of Meghalaya by the prescribed authority at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emerges is that a reasonable explanation should first be there why the transit passes could not be produced at the exit check gate of Assam for due endorsement if the goods had passed through that point. The appellant is a regular transporter and is aware that this is a mandatory requirement of law. The Appellant has not even made an attempt to explain why the transit passes were not produced at the exit check post and the trucks moved through, if at all, to the other State. Thereafter a vague certificate issued by the Superintendent of Taxes and Excise of the Government of Arunachal Pradesh which does not even mention the registration No. of the truck cannot be accepted as sufficient evidence in support of the appellant's claim. The e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder to show that the goods entered into the State of Arunachal Pradesh and on its entry on September 21, 2012, the Department of Tax and Excise, Arunachal Pradesh, put their endorsement on the transit passes issued by respondent No. 4. The presumption on the basis of which the said assessments along with penalty were imposed is purely on misconception inasmuch as the petitioner produced before respondent No. 3, the requisite documents in order to show that the consignments were delivered in the State of Arunachal Pradesh and upon such materials, respondent No. 3 ought to have held that the presumption drawn by respondent No. 4 was rebutted as in the case of the transit passes covering consignments to be delivered in the State of Meghalaya. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board. Accordingly, he submits that there is no merit in this revision petition. 8. We have duly considered the submissions made by the learned counsels. This court is invoking the revisional jurisdiction which is very limited moreso, when the findings are concurrent which can very well be found from the findings reproduced hereinabove. The presumption in the event of non-submission of the requisite transit passes with the endorsement of the exit check post can very well be rebutted by simply producing the said transit passes which the petitioner has failed. Moreover, the transit passes were issued in the year 2011 and 2012 and the appeal before the honourable Assam Board of Revenue were filed in the year 2015 but on perusal of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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