2016 (10) TMI 259

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....ts and circumstances of the case, the appellant has made any attempt to evade the tax even though Entry Tax had been deposited in the account of person who has to hand over money to the driver even before the goods have been detained ? (ii) Whether on the facts and circumstances of the case, the findings recorded by the appellate authority and Tribunal are perverse in nature inasmuch as they have recorded that the goods had been detained at 10.52 AM, whereas the detention order records it to have been detained at 12.30 PM ? (iii) Whether on the facts and circumstances of the case, the Ld. Tribunal was justified in upholding the penalty under Section 51(7)(c) whereas the goods and vehicle were still within the premises of I....

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....n of non-declaration of one consignment. The purchase was on concessional rates against statutory form 'C'. In case, the goods are not entered in accounts of the appellant, he will have to pay higher rate of tax to Gujarat dealer, hence, there was no benefit to evade tax. The record was produced to show that the transaction was entered in the books of accounts and even statutory form 'C' was also issued. On the other hand, learned counsel for the State submitted that the vehicle reported at the check post at 10.52 AM, when one consignment was declared and tax due thereon was paid. As the goods loaded in the vehicle were found to be more than what mentioned in the documents produced, the officer at the check post got suspi....