TMI Blog2020 (1) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Court, should have been considered by the Tribunal in their proper perspective and in case explanation given by the revisionist are accepted, then it is clear that it indicates that there was no intention to evade tax. Though the Tribunal was not relying on any document which may have given rise of any occasion for the assessing authority to initiate such proceedings, but looking into the fact that the revisionist at the very first instance produced the entire documents before the assessing authority, indicates that the revisionist fulfilled all the conditions as prescribed under the Act, 1948 and even then penalty has been imposed by the assessing authority. Thus, it is clear that there was no clear finding recorded by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under the Central Sales Tax Act. The revisionist has given order for supply of the machine for cloth procesing to M/s Disha Enterprises Delhi and therefore, the aforesaid machine was purchased by M/s Disha Enterprises Delhi from M/s Romex Machine, TTC Area Thaney, Mumbai, Maharashtra. The said machine was booked by Vishal Haryana Road Lines and same was transported by vehicle alongwith bill no. 52, dated 08.03.2006, which was in the name of M/s Disha Enterprises, A-9 West Jyoti Nagar, 100 Feet Road, delhi and thereafter the same for delivery to the revisionist, for which M/s Disha Enterprises issued bill no. 0347, dated 13.03.2006 and bill no. 832000 and along with that import declaration Form No. 1520870. 4. Contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urged that it was only due to inadvertence that the driver of the vehicle was not carrying the relevant documents and the same were duly produced before the assessing authority and therefore, there was no intention on the part of the revisionist to evade tax, and therefore, penalty under Section 15A of the Act, 1948, could not have been imposed. It has further been submitted on behalf of revisionist that subsequently the machine was not found in working condition and the same was returned back to M/s Disha Enterprises, New Delhi and therefore in fact there was no sale. It is further submitted that the machine in question was being purchased for production for non taxable goods and in the light of the various provisions of the Act, 1948, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not taxable and it is only due to human error that the driver was not carrying the relevant documents and subsequently the declaration Form-31 and other relevant documents were produced before the assessing authority at the very first instance. Thus, there was no intention to evade tax. 14. The First Appellate Authority accepted the submissions of the revisionist and only on this score reduced the penalty amount. Being aggrieved by the findings recorded by the First Appellate Authority, the revenue preferred second appeal before the Tribunal. It is relevant to note that the Tribunal rejected the appeal preferred by the revenue and has not interfered with the findings of fact recorded by the First Appellate Authority in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents before the assessing authority, indicates that the revisionist fulfilled all the conditions as prescribed under the Act, 1948 and even then penalty has been imposed by the assessing authority. 18. Learned counsel for the revisionist has placed reliance on the judgment in the case of Commissioner of Sales Tax Vs. S/S Haring India Limited, Mohan Nagar, Ghaziabad, 1988 UPTC 1343 , wherein the Court in para 8 of the judgment has observed as under : 8. The provisions of Section 28-A (6) as it stood at the material time have been a subject matter of consideration by a Division Bench of this Court in Jain Shudh Vanaspati Ltd. Ghaziabad v. State of U.P. and others, 1983 UPTC (1) 198. Commenting upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the goods, when they reach the check post, were not accompanied by the declaration form contemplated by Section 28-A(1). The real occasion to detain the goods under sub- Section (6) arises only if the goods are not accompanied by the requisite documents and thee is material before the Check Post Officer on which he can reasonably record a satisfaction that the person importing the goods was attempting to evade assessment or payment of sales tax due or likely to be due. 19. The revisionist has further relied upon the judgment passed by the Uttrakhand High Court in the case of M/s Polyplex Corporation Limited Vs. Commissioner of Trade Tax, 2003 NTN (Vol. 23) 1061 , where the Court has relied o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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