TaxTMI 
TaxTMI 
2011 (9) TMI 908
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.... raised in both the trade tax revisions are identical and therefore, both are being decided by means of this common judgment. The assessee is a registered dealer. In the first case, the Assistant Commissioner (In-charge), Trade Tax, Mobile Squad 2nd Unit, Mathura, intercepted vehicle HR026 GA-5107 and HR-38 D-1648 on 22nd April, 2011. It was found that under builty No. 1361 dated April 21, 2011 and builty No. 1360 dated April 21, 2011, the assessee was transporting 17.61 metric tonnes of iron and steel. The first vehicle had 8.830 metric tonnes of iron and steel covered by tax invoice No. 0225 dated April 21, 2011. The other vehicle had 8.730 metric tonnes of iron and steel covered by tax invoice No. 224 dated April 21, 2011, i.e., the sa....
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....th reference to earlier circular dated January 1, 2011, has proceeded to hold that since the value of the consignment covered by first seizure being Seizure Order No. 55/22 dated April 28, 2011 was more than ₹ 50,000, requirement of form XXI was mandatory irrespective of the circular dated January 7, 2011 on the ground that the subsequent circular did not annul the earlier circular dated January 1, 2011. Therefore, both would operate irrespective of the other. The Tribunal has also recorded a finding that since the total weight of the goods transported by the same assessee, covered by documents of one and the same date, by two transport vehicles, works out to 17.61 metric tonnes, there was a deliberate intention on the part of the ass....