2009 (2) TMI 809

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....iving rise to the revision arises out of seizure and detention order passed in respect of the goods which were being carried by two Trucks having numbers as UP 78A/9167 and UP 78AT/8063. The applicant is a registered dealer under the U.P. VAT Act having its TIN No. as 09152201460. The applicant is manufacturing sprinkler under the name and style of Jain Sprinkler System at Jalgaon (State of Maharashtra). The aforesaid goods were being transported through Agra-Mumbai Tempo Service. The goods were intercepted on its onward journey from Jalgaon to Lucknow and were intercepted by the Mobile Squad, Jhansi. A show cause notice dated January 4, 2009 was issued. It was replied. The reply was not found sufficient and therefore a seizure order dated ....

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....arent that the goods were seized as the authority was of the view that there is lack of full and true disclosure of the goods which were being transported. In the delivery memo under the heading "Description of Goods" it was written as under:- Complete set of Jain Sprinkler System Consisting off QUICK CONNECT PIPE 90 X 2.5 600 QUICK CONNECT PIPE 90 X 2.5 600 Q. CONNECT RUBBER SEAL 600 4. The authorities below on physical verification found that the goods were in the form of H.D.P.E. Pipe and Joint Clamps. The authority took the view that the description of the goods found physically in the aforesaid trucks do not match with the description of the goods as contained in the delivery memo, therefore, the order of the detention was passed....

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....erned on the ground that Makka Poha (maize flakes) is not a Kachri but 'Namkeen' which was taxable. The case of the dealer, on the other hand was that Makka Poha is nothing but Kachri and therefore, it is an exempted item. This Court set aside the seizure order on the ground that whether Makka Poha is a Kachri or Namkeen can be gone into by the Assessing Authority while framing the assessment order. The submission of learned Counsel for the applicant is that the controversy involved herein is also akin to the controversy which was involved in the case of Purwar Sales Corporation (supra). It appears that the only objection raised by the authority concerned is that in the delivery memo the words "complete set" have been used while as a matter....

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....prinkler system cannot function. The Bureau of Indian Standards, New Delhi has specifically given a specific code as IS 14151 to sprinkler pipes. The case of the dealer is that the pipes which were found are meant for use, are sprinkler system. At this stage, it was also submitted that the sprinkler system is not liable to tax and is an exempted item under the Entry relating to the agricultural implements. 9. According to the department, the pipes which were being carried were ordinary pipes and they can be used in other purposes also. The said position is being disputed by the learned Counsel for the applicant. Be that as it may, it is not appropriate for this Court to record any finding at this stage. The said finding if was required, sh....