2015 (4) TMI 572

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioner-assessee were being carried in vehicle bearing No. RJ-05-G-1783, was interecepted by the assessing officer (flying squad) of the revenue. In the said vehicle, goods being carried were tin sheets and were being transported from Delhi to Bharatpur. On verification from the Driver, he produced Bill No. 04/099 dt. 08.05.2008 for an amount of Rs. 5,50,638/-, builty No.500 dt. 08.05.2008, receipt of freight charges for Rs. 6,862/- Declaration form VAT-47 No.1110692 was found which was totally blank, except that there was the seal of the firm. On enquiry and interrogation it was contended by partner of the firm that all the relevant documents were available and found with the vehicle supporting the claim of the assessee. However, in so far ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation under section 76(2) of the VAT Act. He further contends that the material was duly supported by bills, vouchers, builty etc. which has been admittedly found in order. However, he admitted that VAT-47 was blank. He, however contends that the judgment rendered in M/s Guljag Industries (supra) is not applicable on the facts of the instant case. He relied on the judgment of this court in CTO, Dungarpur vs M/s Hindusthan Petroleum Corporation Ltd. 2011 Tax Up-date Vol.30 page 251. 6.I have considered the arguments advanced by the learned counsel for the assessee and in my view, admittedly VAT-47 was found absolutely blank except seal of the petitioner's firm, therefore, the judgment of the Hon'ble Apex Court in the case of M/s Gul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the check-post or barrier; (d) furnish all the information in his possession relating to the goods; and (e) allow the inspection of the goods by the Incharge of the check-post orbarrier or any other person authorised by such Incharge." Explanation:- For the purpose of this Chapter 'goods in movement' shall mean- (i) The goods which are in the possession or control of a transporting agency or person or other such bailee; (ii) The goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and (iii) The goods which are being carried by a person. 7.In my view, the goods of the assessee can be said to be still in transit though reached destination as only part of goods were unloaded, if the goods have re....