K. SHIVASHANKAR BHAT, J.

( 1 ) THE goods vehicle belonging to the appellant-concern was coming from Delhi to Bangalore with several consignments with destination at different places out side Karnataka. At kumarapattanam of dharwad district it was detained at the sales-tax check post. The assistant commercial tax officer after examining the documents and the goods found in the vehicle initiated penalty proceedings under Section 28-a (4) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as 'the act') and ultimately levied a penalty of Rs. 24,750/ -. The appeal filed by the appellant was allowed by the assistant commissioner of commercial taxes. The said authority found that the g. c. note No. 62509, dated 15th september, 1979 was. Ignored by the assistant commercial tax officer in the notice issued by him and the said note, showed that 55 cases of iron springs were consigned from Delhi to Madras and not to Bangalore as noted by the check post officer. By referring to the records the appellate authority found that the said goods were ordered by a Madras party - M/s. Unique automobiles, from the Delhi seller - M/s. Sham motor stores. The relevant letters were referred by th

Click Here to Read the rest of this document