Court : Patna
Decided on : Nov-18-1986
Reported in : AIR1987Pat175; 66STC178(Pat)
..... goods by an owner himself during the course of their inter-state movement. reliance was sought to be placed on a division bench judgment of the punjab high court reported in 54 stc 226 : (1984 tax lr 2982) (bata india limited v. state of haryana).8. the challenge on the ..... dated 28 december, 1985s. o. 1432 -- in exercise of the powers conferred by sub-section (2a) of section 31 of the bihar finance act, 1981 (bihar act 5 of 1981) part-i, the commissioner adopts forms xxvi1ia and xxviiib as the declaration for the purpose of the aforesaid sub-section which a ..... interstate trade and commerce, primarily because it required a despatch permit for the movement of those goods. herein again under section 35 of the finance act the notification prescribes the stringent requirements of the form of the permit under form xxviiib and the securing of a transport permit from the designated authority ..... containing all the particulars, it shall be deemed to be a violation of the provisions of sub-section (2a) of section 31 of the said act.(iii) the prescribed authority, after verification of the consignment, shall make appropriate endorsement in respect of the result of verification on both the copies, ..... payable and prescribes the following manners in which such permit shall be utilized for verification and assessment of tax payable under part i of the said act: --(i) a person transporting goods, exceeding the quantity notified under section 35, on a goods-carrier or a vessel shall carry form xxviiia .....Tag this Judgment!