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2016 Supreme(Raj) 1719

JAINENDRA KUMAR RANKA
Agrotech Foods Limited – Appellant
Versus
Assistant Commercial Taxes Officer – Respondent


Advocates Appeared:
For the Petitioner:Mr. Alkesh Sharma, Advocate.
For the Respondent:Ms. Meenal Ghiya on behalf of Mr. R.B. Mathur, Advocates.

ORDER :

Mr. Jainendra Kumar Ranka, J.

1. Instant Sales Tax Revision Petition at the instance of assessee is directed against the order dated 22/06/2012 passed by the Rajasthan Tax Board, Ajmer dismissing the appeal of the assessee.

2. Brief facts noticed for disposal of this petition are that sun flower oil was loaded and was in transit in Vehicle No.PB06G/6766 and was coming from Kapurthala (Punjab) to Jaipur. The vehicle was intercepted on 05/08/2008 at Bhadra. The driver Baljeet Singh produced Invoice No.305 dated 01/08/2008 where the consignor of the goods was mentioned as M/s. A.G. Fats Limited, Kapurthala and the consignee was mentioned as M/s. Agro Tech Foods Ltd., Jaipur (the assessee herein). The total weight of the goods was 19,690 Kg. with value of Rs. 12,10,955/- and a GR No.26324 dated 01/08/2008 of M/s. Ahmedgarh Tanker Transport, Ludhiyana was also produced. The driver Baljeet Singh also produced Form VAT-47 bearing No.2417595 in which in all there were three parts namely; A, B & C and almost in all the parts, some column were found blank and instantaneously it was also noticed that against the date, month and value, the form was not punched and the officer was of the v






































































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