- (1.) Heard learned counsel for the parties. This commercial tax revision has been filed by the Department against the order of the Tribunal dated August 27, 2011 passed in Second Appeal No. 380 of 2011. The Tribunal has set aside the order passed by the Joint Commissioner in exercise of power under section 48(7) of the U. P. Value Added Tax Act, 2008.
(2.) Facts in short giving rise to the present tax revision are as follows : Vehicle No. RJ14-1G/6287 was intercepted on June 23, 2011 by the Mobile Squad of the Commercial Tax Department. On inspection it was found that the truck was loaded with plastic dana, pipe and footwear. There is no controversy with regard to pipe and footwear. The facts stated hereinafter are confined only to the transportation of plastic dana.
(3.) According to the documents produced at the time of inspection bilty No. 277 of R.B.B.R.L. along with invoice No. 56 dated June 21, 2011 of M/s. Radiant International, Delhi and another bilty No. 279 accompanying the goods disclosed that 81 bags of plastic dana was being transferred from Delhi to Bihar. On physical verification, it was found that these 81 bags in fact contained master batch (colourant to be used in the manufacture of plastic goods) which goods had not been declared to the attending documents. The goods to that extent were seized in exercise of powers under section 48 of the U. P. Value Added Tax Act, 2008. A show-cause notice was issued to the dealer for submitting his reply. According to the assessee, the goods as transported were also plastic dana on which same rate of tax applicable in the State of Uttar Pradesh was also same. Therefore, there was no discrepancy in the documents accompanying the goods.;