2005 (3) TMI 739

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the vehicle carrying the goods was given the relevant documents required for transportation. On December 27, 2004 the truck was intercepted and it was brought to Kharagpur Range. Since no date was mentioned in the invoice and the challan number was not noted in the consignment note, the truck loaded with the goods was seized. The penalty of Rs. 45,090 was imposed. The learned lawyer for the petitioner submits that only because a mistake was committed by the petitioner in omitting to note the date on the invoice and also to note the challan number on the consignment note the goods should not have been seized. The petitioner had no intention to evade payment of sales tax. He was in possession of all the relevant documents and only for tec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....addition to the document of title to the goods. The sub-section (1)(a) of section 73, clearly states that the transporter shall carry with him a document of title to the goods, in addition to, bill or cash memo and a way-bill or such other documents containing description, quantity, value, etc., of the goods. Therefore, under section 73 read with rule 214C, transportation of goods outside West Bengal from West Bengal could be made provided the transporter could produce (i) bill or cash memo, (ii) a way-bill or such other documents containing description, quantity, weight, etc., of the goods for verification. In the present case, it appears from the impugned order dated December 29, 2004 passed by the learned Commercial Tax Officer that t....