2009 (4) TMI 890

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....et aside the order passed by the assessing authority dated February 3, 1995 by which penalty of Rs. 15,600 was imposed upon the respondentcompany. The brief facts of the case are that the goods in question was travelling in truck No. GJ-9/T-5438 from Bombay to Jodhpur and it was carrying 10 electric motors. At the time of checking physical verification was made by the Assistant Commercial Taxes Officer, Flying Squad, Jodhpur and it was found that the goods were not accompanied by a bill or bilty of the goods carried in the vehicle nor it was shown in the monetary form ST 18-A. In such circumstances, a show-cause notice was issued by the assessing authority to which reply was filed by the non-petitioner assessee; but, it was not found satis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 22A of the Act of 1954. Further, it is argued that the authorities below have seriously erred in interfering with the order passed by the assessing authority because no reasons for interfering with the order passed by the assessing authority have been incorporated in the order. Likewise, the learned Tax Board has committed serious error which is apparent on the face of record that the finding of fact arrived at by the assessing authority has not been considered properly. Therefore, the orders passed by both the authorities below are perverse and illegal and are liable to be quashed. Per contra, learned counsel for the respondent vehemently argued that the facts stated in the revision petition are far from truth because upon perusal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent also argued that for a meagre amount of Rs. 15,600 this revision petition has been filed by the Revenue which is not justifiable. I have carefully considered the rival submissions and perused the relevant provisions of law. Proviso to rule 62A(3) reads as follows: "Provided that form S.T. 18A need not to be furnished if the goods are goods of the class or classes specified in the certificate of registration under the Central Sales Tax Act, 1956 of the registered dealer purchasing the goods as being intended for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power." Upon perusal of the above provision, I am of the opinion that no e....