2016 (12) TMI 1300

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....sion has been filed challenging the order dated 29.11.2016 in Second Appeal No. 624 of 2016 under Section 48(7) of the U.P. VAT Act, 2008 passed by Member, Commercial Tax Tribunal, Gorakhpur Bench, Gorakhpur. On 22.07.2016, two trucks bearing registration numbers UK 06 CA 8544 and UK 06 CA 7293 carrying 'Sariya' along with tax invoice nos. 732, 733, 734 and 735 all dated 21.07.2016 for 8.....

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....ded over to him. He was not having any weighment slip. No Form-21, as prescribed by Rule 40 of the U.P. VAT Rules under Section 21 of the U.P. VAT Act were accompanying the goods. On these facts, the Assistant Commissioner (Incharge), Commercial Tax, Mobile Squad Unit-3, Gorakhpur issued a show cause notice dated 22.07.2016 to the respondent requiring them to show cause as to why the goods may no....

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....y on the ground that the respondent was not afforded opportunity to cross examine the driver, whereas, the drivers were own men of the respondent-assessee. The Tribunal has completely overlooked and did not address at all on the findings recorded by the Mobile Squad Authority and the Joint Commissioner that the goods were not accompanying Form-21 which is a mandatory requirement for transportation....