TaxTMI 
TaxTMI 
2017 (1) TMI 65
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....Market, Jaipur by the officer of the Revenue department. The driver/incharge of the vehicle produced Invoice No.310 dt.14.01.2008, VAT Form No.0776261 & Builty No.1036 including other supporting material though as per the bill and Builty, the goods were destined to Churu and since it was containing an address of shop No.250, New Aatish Market, Gopalpura Bye-pass, Jaipur therefore, the Assessing Officer was prima-facie of the view that the goods were being transported with the intention of evasion of tax, a show cause notice was given. On behalf of the petitioner one Mahavir Prasad appeared and requested for making the petitioner firm as a necessary party and to hear. It was also contended by the petitioner- assessee that insofar as the mist....
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....nder transit sale, was proved by producing the challan No.510 dt.21.01.2008 of having the same sold to M/s. Mangalam Sales, Jaipur and once it was a transit sale, it was to be delivered to M/s. Mangalam Sales which had business premises at New Aatish Market, Jaipur and therefore, the vehicle was found near Aatish Market, Jaipur. 6. Counsel also contended that "C-Form" dt.18.01.2008 was produced before the Assessing Officer which was duly filled in and punched containing all the material required in the declaration Form. Counsel also contended that nothing is required to be proved in a case of transit sale and mere handing of the documents is sufficient and justified that it was a transit sale. Counsel also relied upon judgment of this Cour....
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....is a clear cut case of intention of evasion of tax. Even otherwise, challan No.510 dt.21.01.2008 was a photo-copy and filed later and could not have been relied in any case and thus, supported the order of the Tax Board & the assessing officer. 8. I have considered the arguments advanced by the counsel for the parties and in my view, the order of the Tax Board appears to be just and proper and is not required to be interfered with. 9. It may be a case where the goods were being transported from the consignor being Gattani Industries (Assam) and the consignee being Nagar Mal Mahaveer Prasad petitioner herein and the documents does support the said claim so also the builty of Mamta Transport Corporation and also the declaration Form VAT-47 ....
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....th vehemence about the challan No.510 being with driver was also proved in the negative and for this purpose the records were also summoned to verify the facts when the Assessing Officer and the Tax Board have come to a specific finding that the so called challan bearing No.510 dt.21.01.2008 was not found with the driver at the time of interception of the vehicle and produced later on. It reveals from the records and perused by the counsels that the so called challan No.510 dt. 21.01.2008 placed at S.No.19 of the file of the Assessing Officer is with the reply to the show cause notice dt.28.01.2008 and the arguments of the counsel for the assessee is also not proper when he contended that the same was produced by the driver/incharge at the ....