1996 (9) TMI 588

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....es Tax Act, 1963 with regard to the interception on August 1, 1988 by the Agricultural Income-tax and Sales Tax Officer, Munnar, resulting into the order of penalty (annexure D), an appeal therefrom to the Deputy Commissioner (Appeals) of Sales Tax, Ernakulam, receiving endorsement and a further futile attempt before the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam has come befo....

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....f the Act was a fulfilled condition for the goods permitted to be transported. 4.. At the outset the notice under the above statutory provisions recorded that the goods were transported without any record in regard thereto. 5.. The enquiry officer examined the situation and by his order considered the factual position. The officer considered the material produced during the hearing. He consi....

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....by the order dated March 8, 1989.   6. Further travel of the proceedings before the first appellate authority required consideration of one more factual aspect in addition. Reliance was placed on the certificate dated August 5, 1988 of the Sub-inspector of Police, Munnar who was assisting the process of interception at the hands of the sales tax authorities. The contents of the certificate....

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....e authority also considered the question of valuation and has passed appropriate orders fixing the value of the jaggery at Rs. 450 per quintal. 8.. Naturally, when the factual matrix get concluded as observed above, the Appellate Tribunal was the forum to contend that the appellant before it had produced the delivery note before the officer at the time of vehicle check. The Tribunal has conside....