The Tax Publishers 2019 TaxPub(VAT) 0424 (Ker-HC) : (2019) 090 ITPJ (V) 0694

 

B.M. Steel Agencies v. State of Kerala

 

KERALA VALUE ADDED TAX RULES, 2005

--Seizure of goods in transit--Delivery note not written in double sided carbonValidity of ----Where consignment of assessee did not accompany with delivery note written in double sided carbon, suspicion of revenue towards evasion of tax was justified because assessee also failed to produce the next best evidence, i.e., delivery note book, to discharge its burden of proof. --Assessee registered under Kerala Value Added Tax Act, 2003 had effected intra-State transport of steel products, which was intercepted by revenue officials. Notice under rule 67 of the Kerala Value Added Tax Rules, 2005 was issued demanding payment of security on account of irregularity noticed that the 'Delivery Note' accompanying the transport was written without using double sided carbon, as required under the relevant Rules. Held: The best evidence which could have been produced before revenue authorities was the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used. Since the best evidence was suppressed by assessee, therefore, it could not be held that the inference drawn by revenue authorities was in any manner illegal, erroneous or improper.

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