2018 (2) TMI 1605

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....wood, Timber, Flesh doors, Roofing Sheets, Vener Hardware and interior decoration materials. The appellant firm is registered under the provisions of Maharashtra Value Added Tax Act. The appellant's place of business is Pune. The goods vehicle bearing No.RJ-04-GA-1319 was intercepted by Commercial Tax Officer, STCP, Koganolli on 10.02.20 07, while moving from Pune to Bangalore carrying wood valued at Rs. 5,78,358/-. The persons in charge of the goods vehicle tendered invoice issued by M/s. Jai Hind Ply, Pune(appellant) in favour of M/s. Greenline, Bangalore. Upon verification of invoice, the Commercial Tax Officer STCP observed that since full particulars of consignee namely Greenline, Bangalore is not forthcoming with TIN number suspecting....

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....ceeded to pass the order impugned herein; no reasons are assigned by the revisional authority to set-aside the appellate order and to restore the original order of penalty. Indeed, the revisional authority has reproduced the reply and f acts and confirmed the order passed by the check-post officer; when there was no evasion of tax, the penalty cannot be levied. The appellant had raised invoice in favour of M/s. Poonam Timber Industries, Bangalore. The transaction is interstate sales and not the local sales, as such the revisional authority has no jurisdiction to revise the order. The revisional authority was not right in rejecting the invoice copy in favour of M/s. Green Line, Bangalore, when the dealer was not registered under the local Ac....

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....nished, levy a penalty which.- i) shall not be less than the amount of tax leviable but shall not exceed one and half of the amount of tax leviable in respect of the goods under transport in contravention of clause (c) or cause (d) of sub-section (2), if a dealer registered under the Act accepts that he is the consignor or consignee of the goods. ii) in cases other than those falling under item(i), shall not be less than double the amount of tax leviable but not exceed three times the amount of tax leviable in respect of the goods under transport. 7. Section 53(2) of the Act contemplates that the owner or person in charge of a good vehicle or a boat, ship or similar vessel shall: a) carry with him a goods vehicle record, a trip ....

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....hus: A registered dealer effecting a sale of taxable goods or exempt goods along with any taxable goods, in excess of the prescribed value, shall issued at the time of the sale, a tax invoice marked as original for the sale, containing the particulars prescribed, and shall retain a copy thereof". 11. Rule 29 of the KVAT Rules deals with the particulars of tax invoice. In terms of the said Rules, the tax invoice shall contain the following details , namely:- a) a consecutive serial number; b) the date of its issue; c) the name, address and registration number (TIN) of the selling dealer; d) the name, address and registration number (TIN) if registered, of the buyer; e) a full description of the goods; f) the quantity ....