TMI Blog2008 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... . Above being the factual position the High Court ought not to have interfered with the orders of the departmental authorities and the Tribunal, that too on the question of appreciation of the factual aspects. The High Court has not analyzed as to how the conclusions of the Tribunal as noted above suffer from any infirmity. If fact finding authority comes to certain conclusions honestly and bona fide the mere fact that Court may have a different perspective of that question, cannot be a ground to interfere with the finding even though another view may be possible. Considering the limited jurisdiction exercisable under Section 11 of the Act, such a course is not available. The High Court's order, which is clearly indefensible, is set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eck Post and it was found that the goods relatable to the 99 drums of Agro Chemicals were different from those covered by the Transit Pass No. 1006. The officer posted at the check post issued show cause notice No. 553 dated 15-6-2005. According to the officer, on a perusal of the goods in question it was clearly established that the goods for which Trip Sheet No. 1006 dated 13-6-2005 was issued have been unloaded within the State of Uttar Pradesh and in its place different goods have been loaded within the State of Uttar Pradesh and such goods were being transported to a place outside the State of Uttar Pradesh. It was therefore concluded that there was a sale which is taxable under the Central Sales Tax Act, 1956 (in short the 'Central Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and sell the goods originally loaded in the truck at the time of entering the State through the Entry Check Post and thereafter to load other goods in the same vehicle from a place within the State of Uttar Pradesh before crossing the State through the Exit Check Post. Tribunal rejected the contention on the ground that the plea about possibility of unloading and selling the goods was not acceptable. The Tribunal observed that merely because the said vehicle had covered a distance of 700 k.m. it could not be ruled out that as a part of the pre-planned strategy, the original goods could be unloaded and in its place different goods could be loaded within a short period of one or two hours. The Tribunal observed that whether the goods loaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion although 99 drums of agro Chemicals as per goods receipt were found in the vehicle, but on comparing these goods with the goods mentioned in the Invoice No. 33 dated 3-6-2005 and Delivery Note No. 034 dated 3-6-2005, different goods were found in the vehicle. The description of the goods as mentioned in the Trip Sheets were found not to be matching with those goods because of the following factors : (i) The goods receipt was originally made for dispatch of 126 drums as is shown in the invoice No. 33 dated 3-6-2005 comprising of Immida Cloprid contained in 60 cases of 50 liters each and Acetamiprid contained in 66 cases of 50 kg each. The total of these drums thus comes to 126 as shown in the goods receipt. (ii) Not only this, the we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents were not prepared to disclose the identity of goods in spite of grant of opportunity. 8. Respondent challenged the findings of the Tribunal in the Revision filed before the High Court, which as noted above, allowed it. 9. The basic stand of the appellant is that the scope of interference in a proceeding under the Act is very limited, it can only interfere in the question of law and should not normally interfere with the concurrent findings of fact. 10. There is no appearance on behalf of the respondent in spite of service of notice. 11. The factual findings recorded by the High Court have been noted above. Additionally, the High Court does not appear to have appreciated that in the goods Receipt no. 6401589 dated 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
