ACTO Vs. BUNGE INDIA PVT. LTD

JUDGEMENT

(1.) The petitioner has preferred this revision petition under Section 86 of the Rajasthan Sales Tax Act, 1994 (for short referred to as the Act of 1994) assailing the impugned judgment and order dated 18.8.2011, passed by the learned Tax Board, Ajmer.

(2.) Succinctly stated the facts giving rise to this petition are that the competent authority checked the goods vehicle bearing No. RJ 18/G-0075 on 17.2.2005 at Check Post, Ratanpura, wherein it was found that Dalda Refined Soyabin Oil and Dalda Vanaspati was being transported from Bundi to Punjab. The Assessing Authority after taking into account the documents submitted at the time of checking felt satisfied that the nature of transaction is not a2 consignment of goods as stock transfer, simplicitor and found that the same is a inter-state sale of goods. The conclusion was drawn by the Assessing Authority on examining the details mentioned in the documents. Considering all these facts and circumstances, the Assessing Authority concluded that the assessee has contravened the Section 78(2) of the Act of 1994, and by the assessment order dated 2.3.1995, imposed penalty against it.

(3.) Appealed from the order of Assessing Authority, the respondent assessee laid an appeal under Section 84 of the Act of 1994, before the Dy. Commissioner, Appeals, Commercial Taxes, Kota and the said appeal was allowed by the Appellate Authority vide its order dated 22.2.2008. Feeling disgruntled from the order of the Appellate Authority, the petitioner-Revenue approached the learned Tax Board by way of preferring an appeal under Section 85 of the Act of 1994. The learned Tax Board fully concurred with the order passed by the Appellate Authority and dismissed the appeal of the petitioner-Revenue vide its impugned judgment and order dated 18.8.2011.