2011 (11) TMI 574

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....d the counsel for the petitioner. The facts of the case are that on November 7, 1998 Vehicle No. HR-36GA-0102 was checked on the Delhi-Jaipur Road by the officers of the Sales Tax Department. The driver of the truck, Shri Shyamlal, informed that the pillows of foam were being transported from Delhi to Tonk and submitted bilty No. 1440 dated November 6, 1998, as also 1439 dated November 6, 1998, i....

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.... Act of 1994. In the course of proceeding, one Balveer Singh Tyagi appeared on behalf of the consignor and sought to be impleaded as party. The application for impleadment was allowed. Thereupon it was stated by the consignor that the goods in issue were being supplied to the Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk and consequently no case of any intent to evade....

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....al Medical Officer, Tonk and Chief Medical and Health Officer, Tonk. It is also not in dispute that the form 18A was to be supplied by the consignee-Principal Medical Officer, Tonk and Chief Medical and Health Officer, Tonk recording the use of the goods in issue by the Department of the Government of Rajasthan. There was not and could not be any intent to evade tax in the facts of the case and in....