2017 (2) TMI 179

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....d the goods loaded therein. The petitioner contends that it is a firm registered under Delhi Value Added Tax, Department of Trade and Taxes, Government of NCT of Delhi. On 07.01.2017 vide invoice no. 10, the petitioner sold goods namely 30 bags of DB Royal Chewing Tobacco and 120 bags of Dil Bag Pan Masala to M/s. J.K. Enterprises, Dr. Chhanganlal Ni Chal, near Priyalaxmi Mill, Alembic Road, Gorwa, Vadodara after charging relevant tax on the goods for worth Rs. 22,18,500/-. On 14.01.2017, Respondent No. 2, Assistant Commercial Taxes Officer, Anti Evasion, Ward-II, Zone-I, Jaipur checked the Truck No. RJ14 GF 8825 near Chomu-Ajitgarh Road, Radawas to Dhanota Link Road, Jaipur. The truck was carrying aforesaid goods from Delhi to Vadodara.....

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....rendered by this Court in the cases of Raj Auto Wheels Pvt. Ltd. Vs. Commercial Tax Officer, Ajmer & Others(S.B. Civil Writ Petition No. 3073/2012 decided on 14.03.2012 along one another writ petition) and M/s. Apollo Surgicals Vs. the State of Rajasthan & Ors.(S.B. Civil Writ Petition No. 10422/2012) and argued that in the aforesaid cases, conditions were imposed upon the petitioners therein and this Court directed the respondents therein to release the goods subject to petitioners therein furnishing security by way of submitting a bond in RVAT Form 64 along with two sureties acceptable to the authorised officer as per the provisions of Rule 77 of the Rajasthan Value Added Tax Rules, 2006( for short 'RVAT Rules'). Mr. R.B. Mahtu....