1994 (2) TMI 290

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.... No. 34 and made declaration in respect of 425 pieces of paper-based laminates worth Rs. 28,560. On physical verification conducted by the Sales Tax Officer, he found the goods numbering 4,250 pieces of laminated sheets worth Rs. 2,93,000. He, accordingly, issued a show cause notice calling upon the applicant to submit his explanation regarding the discrepancy found in the declaration which did not tally with the physical verification of goods. The dealer's explanation was that the declaration was based on the entries made in the invoice accompanying the goods and since in the invoice the description of goods was wrongly made due to typographical error and instead of 4,250 sheets only 425 sheets were mentioned as such the wrong declarati....

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.... security. The applicant filed second appeal under section 10(2) of the Act before the Sales Tax Tribunal. The Tribunal also did not find any force in the contentions and the prayer of the applicant. Before the Tribunal too the applicant reiterated his explanation and the prayer as earlier asserted by him before the Sales Tax Officer and the Assistant Commissioner. The Tribunal, accordingly, rejected the appeal. Hence, this revision. Heard Sri Bharatji Agrawal, learned counsel for the applicant and Sri C.P. Gupta, Standing Counsel, for the respondent. The contention of the applicant's counsel is that the Tribunal as well as the Assistant Commissioner failed to consider the explanation in the proper perspective. It was argued that t....