TaxTMI 
TaxTMI 
2003 (3) TMI 695
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....5,75,000 from M/s. Bharat Heavy Electricals Limited, Bhopal and for the import of said electrical goods issued one form XXXI No. FY-101782. When the vehicle reached at Masaura check-post on January 6, 1983 the driver of the vehicle submitted bill, builty and form XXXI No. FY-101782. On verification, check-post officer found that in form XXXI details of the bill, builty was not filled and though there was stamp of the applicant but there was no signature of any officer. However, in form XXXI the description of the goods, quantity and value were mentioned and it was also signed by the office Superintendent of BHEL, Bhopal, the sender of the goods. Check-post officer found that form XXXI was not properly filled and thus goods were seized. Subs....
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....umbers were not mentioned in form XXXI it cannot be said that the substantial compliance was not made. Further, since the defect was only procedural in nature no penalty could be levied. He submitted that the assessing authority and the appellate authority were not made out any case of an attempt to evade the tax which is condition precedent for levying the penalty under section 15A(1)(o). In support of his contention, he relied upon a division Bench case of this Court in case of Jain Shudh Vanaspati Ltd. v. State of U.P. reported in [1983] 53 STC 54; 1983 UPTC 198, Commissioner of Sales Tax v. B.N. Rama Co. (Textiles) reported in 1984 UPTC 999, Garg Associates Pvt. Ltd., Ghaziabad v. Commissioner of Sales Tax reported in 1993 UPTC 79 and C....
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....on with business, shall obtain the prescribed form of declaration on payment of the prescribed fee from the assessing authority having jurisdiction over the area where his principal place of business is situated or, in case there is no such place, where he ordinarily resides: Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate." 7.. This aspect of the matter came up for consideration before the division Bench of this Court in the case of Jain Shudh Vanaspati Ltd. v. State of U.P. [1983] 53 STC 54 and held that: "There has been some controversy before us with reg....
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....tion 28-A(1), be said to be liable to tax as are intended to be sold or purchased inside the State by a person in whose hands the turnover thereof is liable to be taxed. In a case where goods are not intended to be sold by a person inside the State, no question of its turnover becoming liable to tax can possibly arise. It will not be possible to consider them as goods liable to tax even though the turnover of similar goods in the hands of some other person may be so liable. It thus appears that one of the necessary conditions for applicability of section 28-A(1) and for obliging the persons importing goods to obtain requisite declaration is that such person should be importing into or otherwise receiving in the State goods which are intende....