TaxTMI 
TaxTMI 
2019 (11) TMI 231
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....t has been submitted by the revisionist that he is a registered dealer under the U.P. Trade Tax Act, 1946 and is engaged in a manufacture of Plastic Containers. The revisionist has purchased two consignment vis first from M/s Shayoka Plastics, HPSIDC Industrial Area, Baddi (H.P.) of 45 bag of PET Preforms and caps, vide Invoice No. 48 dated 18.04.1998 for Rs. 50,000/- and second consignment from M/s Satakshi Polymers Pvt. Ltd. New Delhi of 48 bags of PET performs and caps vide invoice No. 49 dated 18.04.1998, which were being transported on the same vehicle. The counsel for the revisionist has submitted that prior to purchase of the aforesaid consignment he had obtained Form 31 and handed them to the driver of the vehicle transporting the ....
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.... Section 28 A came to the conclusion that petitioner had duly obtained Form 31 and as the goods were exempted from Trade Tax, there was no reason for the authorities to come to a conclusion that there was intention to evade tax and therefore the penalty order was set-aside. The Trade Tax Tribunal by means of the impugned order have considered entire factual matrix and were persuaded by the fact that petitioner had attempted to take the goods out through green channel, and it was only on verification of the documents, it was discovered that Form 31 as produced by the driver of the Truck did not mention the details of the goods and therefore, they concluded that there was intention on the part of the revisionist to evade tax and therefore se....
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.... U.P. Trade Tax Act would indicate that it is mandatory for a person who intends to bring the import, otherwise to receive into the State from any place within the State any goods or other than the goods exempted in Clause (A) of Section 4 shall obtain a prescribed Form of declaration for payment of the prescribed fee from the Assessing Authority, having jurisdiction of the area wherein the principal place of business is situated or in case any such place where he ordinarily resides. Admittedly the revisionist had obtained Form 31 from the Assessing Authority and the same was being carried by the Truck Driver and was duly produced before the authorities that requested at the check post. The question for consideration before this Court is t....
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....rd their satisfaction and the same can be done only if it is perverse or contrary to the materials available on record. The Trade Tax Tribunal, while rejecting the finding of fact recorded by the First Appellate Authority has not given details or considered any facts which is perverse or contrary to record while rejecting the finding of fact recorded by the First Appellate Authority. The Tribunal while rejecting the findings recorded by the Deputy Commissioner, Trade Tax should have considered the entire materials on record and given a categorical finding in this regard. In absence of the same, they have committed error and the judgment passed by the Tribunal in this regard cannot be sustained. In support of his argument, learned counsel....