TaxTMI 
TaxTMI 
2022 (2) TMI 126
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....omisetty Ganesh Babu, Advocate Counsel for the Respondents : Mr. V. Maheswar Reddy, no.1 and 3 Government Pleader, Home. Counsel for the Respondent : Mr. Y. N. Vivekananda, no.2 Government Pleader, Commercial Tax. ORAL JUDGMENT (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. Somisetty Ganesh Babu, learned counsel for the petitioner; Mr. V. Maheswar Reddy, learned Govern....
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.... The petitioner claims to be the owner of vehicle which had been detained by the authorities on the plea that no document with regard to movement of the goods being carried by the vehicle i.e., granite slabs was produced when the vehicle was stopped for physical verification. 4. Learned counsel for the petitioner submitted that the petitioner is the owner of the truck and being transporter has no....
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....ot make any distinction between the conveyances and the goods and, in the present case, admittedly, no papers or documents were produced relating to the granite, which was subject to taxation under the A.P.G.S.T. Act, leading to a presumption that there was evasion and the authorities have rightly detained the vehicle in question. Further, it was submitted that the authorities have also issued not....
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.... A.P.G.S.T. Act, as admittedly, it was the vehicle in question on which the finished granite was being transported and upon interception, valid papers have not been furnished till date. 7. Learned counsel further submitted that the Supreme Court, in the judgment dated 22.11.2019, in The State of Uttar Pradesh & others versus M/s.Kay Pan Fragrance Pvt. Ltd., [(2020) 5 SCC 811] has observed that th....