1. Heard Mr. OP Bhati, learned counsel for the petitioner. Also heard Mr. D Saikia, learned Senior Additional Advocate General, Assam assisted by Mr. B Gogoi, learned Standing counsel, Finance Department.

2. The petitioner, a partnership firm, having its principal place of business at A.T. Road Guwahati was registered as a registered dealer under the Assam Value Added Tax Act, 2003 (for short, AVAT Act of 2003) as well as the Central Sales Tax of 1956 (for short, CST Act of 1956). In course of their business, the petitioner carried a consignment of electrodes through Truck No.MP17HH2994 dispatched by M/s. Esab India Ltd., Nagpur against Tax Invoice No.301303765 dated 21.03.2014 which was valued at Rs.13,96,684/-. The said vehicle was subjected to verification of documents by the Boxirhat Check Post in the first week of April, 2014. Thereafter, a show cause notice dated 07.04.2014 was issued against the petitioner under Section 75(6) of the AVAT Act of 2003. Accordingly, in terms of the proceeding drawn up, a tax liability Rs.69,834/- was determined @ 5% of VAT with a penalty of 3 times thereof, totaling to Rs.2,79,336/-. Against the said determination, an appeal under Sect