2020 (3) TMI 13

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....umeet Gadodia, Advocate Ritesh Kumar Gupta, Advocate For the Respondents: M/s. Atanu Banerjee, Sr. S.C.-III Miss Pooja Kumari, Advocate. Heard learned counsel for the petitioner and the learned counsel for the State. 2. The petitioner is aggrieved by the impugned Judgement dated 16.09.2016, passed by the Commercial Taxes Tribunal, Ranchi, (hereinafter referred to as 'Tribunal'), in Revisi....

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....d the selling dealer at Shivkashi in Tamil Nadu, on 03.12.2012 where from the consignment was sent and accordingly, the road permit had already expired much prior even to date of transaction between the petitioner firm and the selling dealer. 4. In the aforesaid background, the Assessing Authority, vide order dated 14.12.2012 imposed the penalty to the tune of Rs. 8,98,258.20 equal to three tim....

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....e on the other hand has opposed the prayer, submitting that the case is fully covered by the decision of this Court in M/s. Economic Transport Organisation Ltd., Ranchi, Vs. The State of Jharkhand & Ors. (W.P.(T) No. 4090 of 2017 decided on 27.01.2020), wherein also in the similar manner when the goods being transported was apprehended without any road permit and after apprehension of the vehicle,....