STATE OF RAJASTHAN Vs. RAJASTHAN TAX BOARD

JUDGEMENT

(1.) The writ petition in hands brings to the judicial scrutiny, an order dtd. 10/12/2019 passed by the Rajasthan Tax Board, Ajmer in appeal No.1022/2018.

(2.) The facts giving rise to the extant petition are that respondent No.2 supplied/sent 20,000 Bulk Litres Grain Rectified Spirit F.O.R. Rajasthan basis to the Rajasthan State GanganagarSugar Mills Ltd. at its Bikaner unit vide Transport permit no. JPR561017 dtd. 4/3/2016; transport permit no. PA16000511 dtd. 7/3/2016 and invoice No.1540 dtd. 7/3/2016.

(3.) Before the tanker could reach its consignee at Bikaner Unit, it met with an accident on Kapurthala Sultanpur Road, near village Padian in Punjab and the Tanker turned turtle. As a consequence of the accident, major part of the spirit loaded therein spilled over.