LAJWANTI TRADERS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) HEARD learned Counsel for the parties.

(2.) THIS writ petition has been filed challenging the procedure which is followed at the check -post for realisation of tax. Three annexures, namely, annexures 3, 4, and 5 have been annexed to show the procedure which is being followed in the matter of realisation of tax. It is not in dispute that the petitioner has paid the tax and the goods have been allowed to pass the check -post. But the petitioner challenging the said procedure of realisation of tax as unfair has filed this writ petition.

(3.) LEARNED Counsel for the Revenue has pointed out this fact to the court and this court is of the opinion that the learned Counsel for the Revenue is right. The invoice is also not an approved TIN form. Therefore, there is no denial of the fact that the papers and the documents were not in order.