2016 (7) TMI 73

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....s made thereunder for goods in transit through Rajasthan were submitted, the Assessing Officer invoked circular dated 20.05.1996 issued by the Commissioner, Commercial Tax Department, Jaipur requiring that the vehicle with goods in transit not deviate from National Highway to any road/route leading to city/town / village or any other place within the territory of the State of Rajasthan, and based on the purported recorded statement of the driver cum in-charge of the vehicle one Jeet Singh confessing to the goods in fact being destined for Jaipur as also an enquiry report obtained from the Delhi Sales Tax Department, allegedly finding that three consignor firms i.e. M/s. Asian Trading Company, M/s. Naurang Enterprises and M/s. Rajdhani Tradi....

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....buttressed this conclusion which was a sine qua non for the levy of tax, cess and penalty. And for this reason neither the tax and surcharge, nor penalty on the goods could be levied. In the circumstances, the order of Assessing Officer dated 05.11.2001 was set aside by the Appellate Authority vide its order dated 10.11.2003. Aggrieved, the Revenue filed a second appeal under the Act of 1994 before the Tax Board. Vide order dated 12.01.2007, the said appeal has been dismissed. Hence this revision. Heard. Perused the impugned order. Considered. The basic question in this petition is whether or not vehicle bearing registration No.RJ-14-1G-5043 belonging to the respondent-assessee was transiting goods from Delhi to Mandasur (M.P.) on ....