ADHUNIK TRANSPORT Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) The petitioner-transporter was transporting in its vehicle bearing registration No.RJ06GA-1534 a road roller of M/s. Atlas Copco India Limited from Nasik (Maharashtra) to Yamuna Nagar (Haryana). The Anti Evasion Bureau of the Commercial Tax Department stopped the truck for inspection and found that the relevant Transit Form No.59 was not being obtained from the entry check post of the State of Madhya Pradesh, and that, there was no seal of the nearest Commercial Tax Office on the challan/document.

(2.) Aggrieved by the said order dated 29.01.2011, the petitioner filed second appeal before the M.P. Commercial Tax Appellate Board, Bhopal, (For short 'the Appellate Board'). The Appellate Board vide its order dated 02.11.2012 allowed the appeal in part and remanded the matter to the Assessing Officer with following observations and directions:-

(3.) In compliance of the order passed by the Appellate Board, the Assessing Officer issued notice to the petitioner as also to the purchaser of the road roller, to whom it was to be delivered by the petitioner asking them for producing the relevant information and documents to establish the plea of the petitioner that the goods were not for sale in M.P. and were out to out goods.