- (1.) These are two revisions, under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the order of the Tribunal dated July 24, 2003, both relating to the assessment year 1992-93. The applicant is a private limited company, incorporated under the Companies Act, and is engaged in the business of transportation of goods from one place to another place. The applicant is the owner of the Vehicle No. RJ-20/G-0125.
(2.) It appears that M/s. IPCL, Vadodara, sold methyl acrylate weighing 10.245 MT to M/s. CFCL, Haldia on October 15, 1992. The consignment was cleared through excise gate pass No. 173. In respect of the aforesaid goods, G. R. No. 5021 was issued. The goods were loaded in vehicle No. RJ 20/G-0125. When the aforesaid vehicle reached at the entry check-post at Mugarra, District Mathura on October 20, 1992, the driver of the truck obtained a transit pass in form 34, as prescribed under section 28B of the Act, read with rule 87 of the U.P. Trade Tax Rules, 1948 (hereinafter referred to as, "the Rules"). The said transit pass was to be surrendered on exit check-post, namely, at Naubatpur check-post, Varanasi.
(3.) Likewise, it appears that M/s. IPCL, Vadodara, sold methyl acrylate weighing 10.245 MT to M/s. CFCL, Haldia on August 19, 1992. The consignments was cleared through excise gate pass No. 130. In respect of the aforesaid goods, G. R. No. 10294 was issued. The goods were loaded in Vehicle No. RJ 20/G-0125. When the aforesaid vehicle reached at the entry check-post at Mugarra, District Mathura on August 23, 1992, the driver of the truck obtained a transit pass in form 34 as prescribed under section 28B of the Act, read with rule 87 of the U.P. Trade Tax Rules (hereinafter referred to as, "the Rules"). The said transit pass was to be surrendered on exit check-post, namely, at Naubatpur check-post, Varanasi.;