TaxTMI 
TaxTMI 
TaxTMI 
2016 (3) TMI 883
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....he order dated 26.2.2008 (Annexure-XI), passed by the respondent No. 3, affirming the assessment orders dated 20.5.2004 and the other one dated 3.9.2004 respectively. The matter, involves the application of Sub-Section 15(d) of Section 46 of the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the AGST Act") relating to the circumstances for drawing deemed sale presumption when the assessee fails to surrender the Transit Pass (T.P) duly endorsed by the Exit Check Gate, within 30 days of the first endorsement at the entry check gate of Assam,. The determination of this issue also involves interpretation of the law laid down in Sodhi Transport Company vs. State of U.P. reported in (1986) 62 STC 381. 3. The petitioner is a trans....
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....out securing the required endorsement on the T.P., from the officials of the exit check gate. The petitioner's explanation for absence of endorsement is non-availability of anyone at the late night hours and the reluctance of the trailer driver to wait at the check post, as he feared for his personal safety on account of the prevalent communal tension in the area. Thus the trailer proceeded towards Byrnihat gate on the Meghalaya State's border during the late night hours itself and the petitioners claim that when the trailer crossed the taxation check gate at Byrnihat, necessary entries on the movement of the trailer with the consignment of Maruti vehicles was made by the office of the Superintendent of Taxes at the Byrnihat check gate of M....
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.... petitioners and in their response dated 25.8.2004 (Annexure-VIII) the transporter produced the copy of the certificate issued by the Superintendent of Taxes, Byrnihat dated 24.6.2004 which certified that the trailer vehicle with the consignment of Maruti cars, had crossed the taxation check gate, Byrnihat, Meghalaya on 12.11.2003, as per the records maintained in the said taxation check gate. Additionally the petitioners also furnished the affidavit of the proprietor of M/s Rani Motors where the Maruti dealer as the consignee, acknowledged the delivery of the Maruti vehicles by M/s Mukesh Carriers in November, 2003. The certificate of the Manager of the Maruti dealer at Shillong confirming that 10 Maruti vehicles with their respective chas....
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....ocuments produced by the transporter. 10. By relying on Sodhi Transport Company (supra) the petitioners contended that tax become payable only when it is established that goods were sold within Assam and in the present case, evidence should be taken into account to rule out the rebuttable presumption as the transporter has produced evidence to show that goods were carried beyond and not sold within Assam. However the Revisional Authority opined that the ratio in Sodhi Transport (supra) is distinguishable from the facts in the present case and without referring to the evidence produced by the transporter to rebut the legal presumption, the assessment order was found to be justified and consequently the Revision Petition was dismissed. 11. ....
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....d to dislodge the legal presumption by producing the certificate of the Meghalaya Superintendent of Taxes at the Byrnihat check gate and also the affidavit and certificate of the consignee i.e. M/s Rani Motors to project that, the consignment of Maruti vehicles transported by the carriers had crossed the taxation check gate on Assam - Meghalaya Border on 12.11.2003. It is also confirmed by the consignee themselves that M/s Mukesh Carrier had delivered the Maruti vehicles and the dealer has also confirmed their own liability to pay the sales tax for the delivered vehicles. But the worth of these documents were never examined by the Assessing Authority or by the Joint Commissioner and the impugned order(s) were passed only because of the lega....