1995 (12) TMI 329

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....hotri and Niraj Sharma. Advocates.   --------------------------------------------------   The judgment of the Court was delivered by   S.P. BHARUCHA, J.-These appeals raise a common question pertaining to the power conferred by section 29-A of the Madhya Pradesh General Sales Tax Act, 1958. 2.. The facts that we narrate relate to the first appeal (Civil Appeal No. 8921 o....

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.... under challenge, the writ petition was allowed. The High Court held that the provisions of section 29-A did not "authorise the authorities to question the value of the goods as contained in the documents with reference to market value.....". 3.. Section 29-A empowers the State Government or the Commissioner of Sales Tax to set up check-posts or barriers "with a view to prevent or check evasion....

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....ehicle and verifying the declaration or other documents relating to the goods, that- ..................... (b) the declaration filed in respect of any goods is false or incorrect, either in respect of the kind of goods, or the quantity of goods transported, or the value thereof; or ................ such officer may presume, until the contrary is proved, that an attempt was being made t....

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....evasion of tax on such goods." [Emphasis supplied] 4.. It is, therefore, clear that every person who transports goods of the kind notified by the State Government, and it is not disputed that "supari" is notified, must carry with him an invoice, bill or challan or any other document issued by the consignor of the goods that gives particulars relating to the goods. The transporter is obliged to....