JAI MATA GLASS LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) The Haryana Tax Tribunal (for short 'the Tribunal') vide its order dated 1.9.2005 has referred the following question of law for adjudication by this Court:

(2.) In the present case, during the roadside checking on 29.8.2000, vehicle No. HR-12-8841 which was loaded with crystal glass cover/stand was intercepted by ETO, Panipat at G.T. Road. The driver-cum-Incharge of the goods produced the following documents:

(3.) Not satisfied with the aforementioned documents, the ETO asked the driver to produce ST-38 (Inward) challan for the goods transported. The driver prayed for time and ST-38 challan was produced on the following day.