ASHWANI KUMAR MISHRA,J. - (1.) This revision is directed against the order of the Tribunal, whereby the order of assessing authority has been partly restored, and the assessee has been held liable to payment of Central Sales Tax amounting to Rs. 7,50,000/-, in respect of financial year 1996-97. The assessee is a transporter based at Agra. It is admitted that he is not a registered dealer. Proceedings against the assessee was initiated on the ground that he has not been able to furnish details of consigner and consignee in respect of the goods transported by it. The defence of the assessee that it receives goods from the consigner, and dispatches it through its transport network by issuing bilty, has not been accepted. Thus aggrieved, the assess preferred an appeal, which was allowed and the assessee's plea was accepted. The first appellate Authority found that appellant is not a dealer, and it is not required to pay any tax.
(2.) The order of the First Appellate Authority dated 26.2.2000, however, has been set aside in second appeal by the Tribunal, and the revisionist has been held liable to pay tax of Rs. 7,50,000/-
(3.) Learned Counsel for the applicant submits that the order of Tribunal, and that of assessing authority are based upon surmises and conjunctures, and proceedings for assessment are otherwise wholly without jurisdiction. It is submitted that no specific instances of illegal transportation has been referred to, nor any goods have been seized. It is stated that the assessee is not a dealer, and as such regular proceedings for assessment cannot be undertaken against it, nor all transactions of transfer of goods be disbelieved only for the reason that the detail of consigner and cosingnee have not been furnished.;