2015 (10) TMI 1298

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....y stated the facts of the case are that the appellant, a manufacturer and exporter of mango pulp sought to transport 68.8 metric tons of his product from Kolikopp Village, Post Tarihal, Distt. Belgaum to Mumbai. The vehicle was intercepted in the check-post at Nipani and a tax of Rs. 2,27,865/- was imposed. A proposition notice was served and after receiving appellant's response, the Commercial Tax Officer, Bangalore, vide order dated 12.09.2009 confirmed the proposed penalty of Rs. 75,955/-. Appellant challenged the same before the Joint Commissioner of Commercial Taxes (Appeals), Belgaum Division, Belgaum, who vide order dated 11.10.2006 allowed the appeal and set aside the penalty order passed at the check-post. Subsequently, the Com....

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....rnment Advocate appearing for the respondent/State and perused the records. 5. Learned counsel for the appellant contends that though the goods were being transported with valid documents, the check-post authorities have illegally imposed the penalty and the same was rightly set aside by the appellate authority. During the course of hearing, he has placed for consideration of this Court, copies of the documents which were said to be in the possession of the driver of the lorry along with the goods at the time when vehicle was intercepted. Learned counsel draws our attention to delivery note (Form VAT-515) and submits that the appellant was transporting Mango Pulp for the sake of export evidenced by the invoice dated 07.03.2006 wherein it....

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....e documents would lead us to an irresistible inference that the transaction is within the country. Therefore, the argument on behalf of the appellant that the goods were being exported directly by the consignor cannot be countenanced. 9. Section 64(1) of the Act reads as follows: "64. Revisional powers of Additional Commissioner and Commissioner:- (1) The Additional Commissioner may on his own motion call for and examine the record of any order passed or proceeding recorded under this Act, and if he considers that any order passed therein by any officer, who is not above the rank of a Joint Commissioner, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, if necessary, stay the operation of such orde....