TaxTMI 
TaxTMI 
2009 (10) TMI 851
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....ment by both the counsel, the revision is being disposed of finally at this stage. The applicant is a partnership-firm and engaged in the business of transport of goods with its registered office at Kutub Road, Delhi. The applicant was assigned certain consignments from Delhi to Akola, Maharashtra. The said consignments were being transported in a truck with registration No. RJ-11-GA/0813 bound for Akola, Maharashtra. It has been submitted that none of the goods or any part of the consignments were meant for the State of U.P. The said consignments were covered by the relevant builties and proper bills. The said truck was intercepted while the same was passing through the State of U.P. at Agra near Fatehpur Sikri by the Assistant C....
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....asses through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner an authorization for transit of goods from the officer-in-charge of the first check-post or barrier after his entry into the State and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State, failing which it shall be presumed that the goods carried thereby have been sold within the State by the owner or person-in-charge of the vehicle: Provided that the goods carried by such vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved out of the State shall be on the owner ....
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....ify on all the copies of the application for issue of transit authorization the check-post or barrier (hereinafter referred to as the exit check-post) of the State to be crossed by the vehicle and the time and date up to which it should be so crossed and deliver two copies of the authorization for transit to the driver or person in-charge of the vehicle retaining one copy himself. (3) The driver or person in-charge of the vehicle shall stop his vehicle at such exit check-post, surrender one copy of the authorization for transit of goods and allow the officer in-charge of the check-post to inspect the documents, consignments and goods in order to ensure that the consignment being taken out of the State is the same as mentioned in the trip....
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.... The goods were detained and a show-cause notice was issued in respect of consignments covered under G.R. Nos. 27975 and 27981, that they did not tally the description of the goods upon physical verification as against mentioned in the bills. The explanation given by the assessee was not accepted and the goods were seized and the authorities demanded Rs. 91,812 as security for release of the goods. Being aggrieved by the aforesaid seizure, a representation was made under section 48(7) of the Value Added Tax Act to the Joint Commissioner, Agra for release of the goods without security. The Joint Commissioner by its order dated September 14, 2009 affirmed the seizure. An appeal under section 57 of the Value Added Tax Act was preferred before ....
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.... of U.P. beyond four days, and therefore, the presumption drawn by the authorities is not in consonance with law. The main ground for disbelieving the explanation of the applicant is that the goods covered by builties No. 27975 were electrical goods, but on verification, tube-lights, switches and sockets were found and builty No. 27981, which was auto gas kit, upon verification, the said gas kit was disassembled and each of its component, was treated to be separate goods. Further it was held that the name of the consignor and consignee have not been correctly indicated, and therefore, merely on the aforesaid ground specially when there is no material available on record to indicate that the said goods were found to be unloaded within the te....