1994 (12) TMI 298

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....red dealers on the files of the Assistant Commissioner (Assessment), Special Circle (Produce), Mattancherry. They purchased 10,000 empty gunny bags for Rs. 1,06,000 from Hoogly Mills Projects Ltd., Clive Street, Calcutta. The goods were despatched from Calcutta to Kochi by lorry operated by M/s. Chanda Road Carrier. When the vehicle reached the check-post at Perumanoor, the Inspectorin-charge deta....

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.... the order of the lower authorities. Hence this revision petition under section 41 of the Kerala General Sales Tax Act. 2.. 10,000 gunny bags transported in lorry No. TDV 7467 were detained by the Sales Tax Check-post Inspector, Perumanoor, on May 8, 1989 for want of prescribed documents for the transportation of those goods. The transport was accompanied by a pro forma invoice dated April 28, ....

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....before different authorities. On scrutiny of the records, the only document which accompanied the transport was one pro forma invoice dated April 28, 1989. No other document accompanied the goods. Delivery note, form 27 declaration, copy of the original bill were not in the possession of the driver as was contended by counsel representing the petitioners. It is further pertinent to note that ga....