ASHWANI KUMAR MISHRA,J. - (1.) Following orders were passed in the matter on 9.5.2017:- "Learned Standing Counsel states that the transaction herein was not covered under Section 52, inasmuch as goods were uploaded within the State. Perusal of the Tribunal's order reveals that such inference is drawn on account of the fact that weighment has been obtained of goods transported from within the State of U.P. Learned counsel for the revisionist seeks a short indulgence to bring on record relevant circulars, according to which it is mandatory that weighment has to be obtained from the State itself, and drawing of inference for such reasons is unwarranted. As prayed, put up as fresh on 11th May, 2017".
(2.) Learned counsel for the revisionist has not been able to place before the Court any circular or notification, which requires the transporter to first get the commodity weighed within the State of U.P. and thereafter, to upload TDF form. The authorities have, otherwise, come to a prima-facie conclusion that the goods have been uploaded within the State of U.P.
(3.) In such circumstances, the provisions of Section 52 of the Act apparently would not come into being. The Tribunal, in such circumstances, cannot be said to be at fault in requiring the transporter to deposit cash to the extent of amount of tax and furnish indemnity bond for the remaining sum.;