Case Law Details
Vijay Metal Vs Deputy Commercial Tax officer (Telangana High Court)
1. The point that Hyderabad comes first and Adoni comes later; ignoring the operational convenience of the transporter; is not justifiable. HC not accepted the contention of the officer that even if the goods meant to be delivered at Adoni were loaded on top of the conveyance, the said goods should have been unloaded and then reloaded after unloading the goods intended for the petitioner at Hyderabad. Such view, in their opinion, is utterly perverse and cannot be accepted.
2. There is no prohibition for a consignor to load the consignments to two different destinations intended for two different parties in two different States on a single conveyance.
3. There is no rule that consignments intended for a party at a shorter distance should be offloaded first.
4. That the respondent had acted mechanically without application of mind to the operational convenience of the transporter.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
Very logical judgement. Road side checking officer are in habit in harassing dealers even when their is no case of evasion and invoke section 129, same as goods without invoices.