TaxTMI 
TaxTMI 
2005 (5) TMI 617
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...., 1956. The said petitioner purchased two Tata Diesel Vehicles under two invoices, both dated August 10, 2004, at a price of Rs. 9,76,456 each. M/s. Citicorp Finance (India) Ltd. was the financier for the purchase of the said two vehicles. The said two vehicles were delivered by delivery challans, both dated August 10, 2004 and two sales certificates, both dated August 10, 2004 by M/s. Mithila Motors Ltd. Temporary certificate of registration was granted in respect of the said two vehicles as required under the Motor Vehicles Act. The petitioners fixed two second hand tankers on the said two vehicles for using the same for transporting goods. This was followed by permanent registration with the Motor Vehicle Authority of Jharkhand. Two per....
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....e two trucks alleging that the tankers have been removed though the trucks have been registered as tankers and there is no way-bills in respect of the said two vehicles. The respondent No. 2, in absence of any endorsed waybill, was of the view that the drivers had mala fide intention to evade payment of tax. After seizure, two seizure receipts were given to the drivers of the said two vehicles. Being aggrieved with such seizure, applications under section 8 of the West Bengal Taxation Tribunal Act was filed before the Tribunal. The matter came up for hearing before the Tribunal on September 9, 2004. The Tribunal held that the seizure of the two vehicles is lawful and directed that the penalty proceeding arising out of such seizure may proce....
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....n enters into West Bengal with his own registered vehicle, he does not have any need to obtain a way-bill. Similarly no such way-bill could be demanded in respect of the two vehicles in question. It has also been pointed out that both the vehicles were hypothecated to the financier and as such, there could be little scope for evasion of tax in respect of the same. 6.. On the other hand, the learned counsel for the State authorities has submitted that the vehicles in question are two chassis without any tanker fitted on it. The learned counsel for the State authorities has drawn attention of the Court to the documents referred to by the petitioners and has sought to assail each one of them. It is the categorical assertions of the learned co....
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....were being brought to the State of West Bengal, thereby giving rise to reasonable apprehension that those were being brought for the purpose of sale. 8.. Rule 210 of the West Bengal Sales Tax Rules, 1995 deals with restriction on transport of any consignment of goods despatched from any place outside West Bengal. The Explanation to the said rule provides that "for the purpose of sub-rule (1) 'goods' shall mean goods (other than those goods sales of which are tax-free under section 24) and raw jute, specified in Schedule I, purchases of which are liable to tax under section 12". Sub-rule (2) of rule 210 clearly indicates that the provisions of rule 211, 212 or 213 shall not apply to a consignment of goods, where such consignment of goods be....