2011 (1) TMI 1265

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....entral Sales Tax Act, 1956. The applicant claimed to have sold 9 M.T. bitumen to M/s. M. K. S. Construction Company Private Limited, North Civil Lines, Jabalpur, against bill No. 79 dated March 1, 2002. The aforesaid goods were booked with M/s. Chaudhary Transport Commission Agency, Gate No. 1, Mathura Refinery, Mathura vide G.R. No. 698 dated March 1, 2002. The goods were loaded on March 1, 2002 in Tanker No. U.P. 81 D-4408. The case of the applicant is that M/s. M.K.S. Construction Company Private Limited, North Civil Lines, Jabalpur had purchased bitumen from M/s. Indian Oil Corporation Limited, Mathura vide bill No. 7924318 dated February 14, 2002. Such bitumen was loaded in Tanker No. U.A.C. 9078 but due to break down of the said tanke....

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....bruary 14, 2002 of Indian Oil Corporation Limited, Mathura. The driver has told that the goods were being carried on from the office of the transporter situated at Kamla Nagar, Agra to Jabalpur. Apart from the aforesaid documents, no other documents were produced. The khalasi of the tanker in his statement has stated that the goods had been loaded from Mathura refinery in this tanker and no goods of any other tanker had been loaded. 19.310 M.T. bitumen was found loaded in the tanker. Invoice No. 7924318 dated February 14, 2002 claimed to have been issued for the goods of tanker No. U.A.C-9078 was not found. The assessing authority had seized the goods on the ground that the bill, which was produced, was not related to the goods loaded in th....

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....ed. In the bill, Tanker No. U.A.C.-9078 was mentioned. The driver of the vehicle had not produced any bill issued by the applicant in respect of 9 M.T. bitumen. At the time of inspection, it was not told that the goods of Tanker No. U.A.C.-9078 had been transferred to Tanker No. U.P. 81 D-4408. The bill of the Indian Oil Corporation Limited was dated February 14, 2002 and the goods were inspected on March 2, 2002. Therefore, it was not believable that the bill relates to the goods loaded in Tanker No. U.P. 81 D-4408. In the circumstances, the authorities below have rightly inferred that the goods were being transported without documents. He submitted that the applicant was not able to show the entries of 19.310 M.T. bitumen in the books ....