THE COMMISSIONER Vs. S/S TARIQ

JUDGEMENT

(1.) Mobile Squad Authority, Ist Unit, Aligarh detained new Chassis bus having temporary registration of Delhi on G.T. road, Bye-Pass Aligarh, while coming from Delhi for inspection of documents. The driver produced sale invoice and delivery challan issued by M/s. Tata Motors Ltd. Regional Sales Office at Delhi, and insurance cover note issued by PMI Coaches Pvt. Ltd. Dharu Khera, Haryana, Form-21 issued by Tata Motors Ltd. Regional Office at Delhi and TDF-I. Upon verification TDF-I was found to be forged. It was found that chassis were sold by M/s. Tata Motors Ltd. Chinhat Lucknow vide sale invoice where after chassis was sent to Haryana for body making. The authorities opined that sale of chassis originated from Chinhat at Lucknow and was a Central Sale of M/s. Tata Motors Ltd. Chinhat, Lucknow. A show cause notice was issued and after considering the reply, seizure order was passed on 31.1.2017. A subsequent TDF-I was produced on 28.1.2017 which was ignored treating it to be an after thought. A representation made under Section 48(7) of the Act was rejected and appeal preferred before the Tribunal has been allowed accepting the explanation furnished regarding submission of forged TDF Form.

(2.) Learned Standing Counsel submits that there is no document to show that stocks were transferred from Lucknow to Delhi by Tata Motors and since the trucks were manufactured in U.P., State of U.P. is entitled to collect Central Sales Tax. Submission is that in the documents produced place of sale is also shown at Lucknow.

(3.) Learned counsel for the respondent, on the other hand, submits that they were duped by an ex-employee who had forged TDF-I and the Tribunal has rightly accepted their explanation. It is also stated that since it was established before the Tribunal that stock transfer was made by the Tata motors of chassis as such, seizure has rightly been set aside.