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Issues: Whether the goods seized in transit were covered by Section 22A of the Rajasthan Sales Tax Act, 1954 and whether the revisional challenge to the penalty order was liable to succeed.
Analysis: Explanation II to Section 22A defines goods under transport as goods handed over to a carrier in respect of which complete delivery has not yet been taken from the carrier. The materials on record showed that the consignments had been entrusted to the transporter and had not been fully delivered to the intended purchasers at the time of interception. The absence of acceptance by the named consignee and the complaint by Satyam Enterprises supported the conclusion that the goods remained in transit. On that basis, the authorities were justified in treating the movement as falling within the ambit of Section 22A and in proceeding against the petitioner.
Conclusion: The seizure and penalty proceedings were within jurisdiction under Section 22A, and the challenge failed.
Final Conclusion: The civil revision was dismissed and the impugned tax authority orders were left undisturbed.
Ratio Decidendi: Goods handed over to a carrier but not yet completely delivered to the consignee remain goods in transit for the purposes of Section 22A, and are amenable to check-post action and penalty proceedings under that provision.
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