TaxTMI 
TaxTMI 
1993 (11) TMI 235
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....nment of bicycles and bicycle parts. The driver of the truck obtained exit pass as per Form No. 34 from the check post Gauripur, District Meerut and according to the normal schedule, the truck would have passed out from the State of U. P. on 18th March, 1993 through Tamkuhiraj exit check post in District Deoria. In the morning of 20th March, 1993 the said truck was found to be going from Basti to Gorakhpur and the Sales Tax people checked it. It was noticed that the exit pass had been got discharged on 17(h March, 1993. The officer took the view that the truck had entered the State of U. P. without proper documents rendering it liable to penalty under Section 15 - A (1) (o) and, therefore, after issue of notices to the driver and the owner ....
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....ted on its onward journey along with the said consignment and it was then that the truck in question proceeded towards the exit check post on its way to its destination. The Tribural has referred to several pieces of evidence that the objectos had furnished in support of their explanation. The Tribunal found their explanation to be correct. The department does not seem to have made any investigation whatsoever into any of the facts alleged by the objectors. The Tribunal's finding that the aforesaid explanation was correct and the truck was on its way to its destination for which the exit pass was obtained, is a finding of fact and it was based on cogent material. It, therefore, cannot be interfered in revision petition. 6. Learned Stan....