2016 (10) TMI 1186

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.... Telecommunication Ltd., having been sold by M/s. Himalayan Pipe Industries. On 04.10.2007, a vehicle bearing No.HR-56/C-0046 & HR-37A/2949 was intercepted at Peepli (Jhunjhunu) Check- post where it was found that the vehicle was carrying HDPE Duct which was being transported from Saproon to Jaipur, though driver/incharge of the vehicle produced Bill No.371, 373 & 374 dt.28.09.2007, builty No.12795, 12797 & 12798 dt.28.09.2007 and other supporting documents including declaration Form VAT-47 bearing No.1542234 but it was found completely blank and since there was violation of provisions of the Act and in particular Rule 53, a show cause notice was issued and the Assessing Officer being not satisfied with the explanation furnished, imposed pe....

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....rt in the case of The State of Haryana Vs. Dalmia Dadri Cement Ltd. (1975) 35 STC 320 and the judgment of this Court in the case of Commercial Taxes Officer, Check-Post Shahjanhapur, Alwar Vs. J.L.C. Electroment (Pvt) Ltd. (2011) 43 VST 73 (Raj.). 6. Per-contra, ld. Counsel for the respondent contended that all the three authorities have come to a finding of fact that the declaration Form VAT-47 produced was found blank and the judgment of the Apex Court in the case of Guljag Industries Vs. Commercial Taxes Officer (supra) is squarely applicable in the facts of the instant case and no interference is needed. 7. I have considered the arguments advanced by the counsel for the parties and have perused the material available on record. ....