KALRA STEEL TRADERS Vs. ASSISTANT COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) This Revision Petition is directed against order dt.28/10.2009 passed by the Tax Board, Ajmer in Appeal no. 1378/2008 whereby the order passed by by Deputy Commissioner. (Appeals), Bharatpur was set aside and the order passed by the Assessing officer was restored.

(2.) The brief facts of the case are that the petitioner is dealing in the business of TMT Bar and during the course of its business, it sold goods to one M/s. Bharat Iron Store, Alwar and the said goods were being transmitted on 29/09/2007 in vehicle No. RJ-29-G-1629 owned by M/s. Rajdhani Transport Company, Nai Mandi, Bharatpur. It was the contention of the assessee that along with the said vehicle, bill No.986 dt.28/10/2007 as also the builty of the said transport company no.485 dt.28/10/2007, were also available which were found on interception by the officers of the Anti Evasion Wing at Rajgarh Road, Alwar and prima-facie, the bill and builty appeared to be bogus and suspicious under section 76 (6) of the Rajasthan Value Added Tax Act, 2003.

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