SHANKER LAL CHAUBEY Vs. COMMISSIONER, TRADE TAX

JUDGEMENT

(1.) THESE are three revisions arising from the order of the Tribunal dated August 26, 2002 all for the assessment year 1993 -94.

(2.) IN all three revisions, since the common facts are involved, the same are being disposed of by a common order. The Tribunal has also disposed of three separate appeals of the three parties by a common order as the common facts and questions were involved.

(3.) HEARD Sri Alok Kumar, learned Counsel for the applicant and Sri B. K. Pandey, learned Standing Counsel. The learned Counsel for the applicant submitted that the goods, in respect of which the transit passes were obtained from the Shree Nagar check -post, Hamirpur, were unloaded at Kanpur Central Railway Station and thereafter dispatched through railway to Patna State of Bihar where impugned goods were delivered to the respective parties. He submitted that when the goods were booked at the Kanpur Railway Station, necessary endorsement had been taken from the booking clerk of the railway in the transit pass which was submitted before the authority concerned to establish that the same goods in respect of which transit passes were obtained, were dispatched to Patna through railway. He submitted that the aforesaid endorsement clearly establishes that the goods have not been sold inside the State of U. P. and have gone outside the State of U. P. and thus the presumption raised under Section 28B of the Act stand rebutted. In the circumstances, no penalty was leviable. He further submitted that in form XXXIV it was mentioned that the impugned goods are to go to Patna through railway from Kanpur.