PASHUPATI CASTINGS LIMITED Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) HEARD learned counsel for the assessee and learned standing counsel for the Department. Common order passed by the Trade Tax Tribunal dated June 27, 2011 passed in Second Appeal No. 250 of 2011 and Second Appeal No. 251 of 2011 (assessment year 2010 -11) has been challenged by means of the present trade tax revisions.

(2.) FACTS and pleas raised in both the trade tax revisions are identical and therefore, both are being decided by means of this common judgment.

(3.) IN the first case, the Assistant Commissioner (In -charge), Trade Tax, Mobile Squad 2nd Unit, Mathura, intercepted vehicle HR026 GA -5107 and HR -38 D -1648 on 22nd April, 2011. It was found that under bilty No. 1361 dated April 21, 2011 and builty No. 1360 dated April 21, 2011, the assessee was transporting 17.61 metric tonnes of iron and steel. The first vehicle had 8.830 metric tonnes of iron and steel covered by tax invoice No. 0225 dated April 21, 2011. The other vehicle had 8.730 metric tonnes of iron and steel covered by tax invoice No. 224 dated April 21, 2011, i.e., the same date. These consignments did not accompany form XXI and on that basis the goods were seized by means of the Seizure Order No. 55/22 dated April 28, 2011. For release of the seized goods, 40 per cent of the total value of the goods in cash was demanded as security.