2018 (8) TMI 1327

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....led against the impugned order passed by the Commercial Tax Tribunal dated 10.05.2018 in appeal no. 218 of 2017 assessment year (2017-18) under Section 48 (7) of the VAT Act by Neeraj Tiwari, S/o Sri Ram Kumar Tiwari, R/o 124, Sanjay Gandhi Nagar, Naubasta, Kanpur, who is not a registered dealer within the definition of Section 2 Sub Clause Z and by the Commissioner of Commercial Tax U.P. The affidavit filed in support of the revision filed by the Neeraj Tiwari, is filed by one Sri Vishnu Tiwari, S/o Sri Ram Kumar, R/o Sanjay Gandhi Nagar, Kanpur Nagar. The affidavit filed by Sri Vishnu Tiwari discloses that he is a Pairokar of the applicant/revisionist. It is surprised to know that revision is filed by one Neeraj Tiwari, R/o 124, San....

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....tary affidavit new facts have been introduced, it would be appropriate to permit learned Standing Counsel to obtain instructions in that regard. List on 23.1.2018". Although a supplementary counter affidavit has been filed by the State but there is no averment made in it disputing the argument of the revisionist that the date of entry and date of exit in the TDF has been misread by the Tribunal. The explanation submitted by the revisionist that the price of gambier depends upon its quality has also not been examined. The department appears to have applied rates available on the net. The assessee, however, has filed various documents to show that a lower rate was otherwise prevalent in the market. In view of the fact that date....

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....y, the detention memo dated 24.06.2017 was issued. Based on the contents of the detention memo, a person appeared on behalf of the transport company and has produced certain documents including the Transit Declaration Form, generated on 23.06.2017 at 5:31 a.m. A copy of the Transit Declaration Form is enclosed as annexure-1 to revision petition, which discloses that the date and time of entry point shows as 23rd June, 2017 at 5:28 a.m. and the date of departure through the route, which is indicated in the said Transit Declaration Form, via Aligarh, Kanpur, Allahabad, Varanasi, Naubatpur and Chandauli was mentioned as on 26.06.2017 at 4:09 a.m. Learned counsel for the revisionist has therefore submitted that in fact the detention an....