IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 23RD SEPTEMBER, 2008/1ST ASWINA, 1930 ST.Rev..No.153 of 2006 -------------------------------- ORDER DT.21.10.2005 IN TA.722 of 2004 OF S.T.A.TRIBUNAL, Addl.Bench,PALAKKAD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------- M/S. UNIVERSAL STEEL CORPORATION, COIMBATORE. BY ADVS. SRI. N. MURALEEDHARAN NAIR & SRI. V.K. SHAMSUDHEEN. RESPONDENT/RESPONDENT/REVENUE: -------------------- STATE OF KERALA BY GOVERNMENT PLEADER (SR) SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONGWITH ST.REV. Nos.191/06 AND CONNECTED CASES ON 15.09.2008, THE COURT ON THE 23.09.2008 PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 23RD SEPTEMBER, 2008/1ST ASWINA, 1930 ST.Rev..No.191 of 2006 -------------------------------- ORDER DT.21.10.2005 IN TA.728 of 2004 OF S.T.A.TRIBUNAL, Addl.Bench,PALAKKAD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------- M/S. UNIVERSAL STEEL CORPORATION, COIMBATORE. BY ADVS. SRI. N. MURALEEDHARAN NAIR & SRI. V.K. SHAMSUDHEEN. RESPONDENT/RESPONDENT/REVENUE: -------------------- STATE OF KERALA BY GOVERNMENT PLEADER (SR) SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONGWITH ST.REV. Nos.153/06 AND CONNECTED CASES ON 15.09.2008, THE COURT ON 23.09.2008 PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 23RD SEPTEMBER, 2008/1ST ASWINA, 1930 ST.Rev..No.193 of 2006 -------------------------------- ORDER DT.21.10.2005 IN TA.725 of 2004 OF S.T.A.TRIBUNAL, Addl.Bench,PALAKKAD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------- M/S. UNIVERSAL STEEL CORPORATION, COIMBATORE. BY ADVS. SRI. N. MURALEEDHARAN NAIR & SRI. V.K. SHAMSUDHEEN. RESPONDENT/RESPONDENT/REVENUE: -------------------- STATE OF KERALA BY GOVERNMENT PLEADER (SR) SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONGWITH ST.REV. Nos.153/06 AND CONNECTED CASES ON 15.09.2008, THE COURT ON 23.09.2008 PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 23RD SEPTEMBER, 2008/1ST ASWINA, 1930 ST.Rev..No.208 of 2006 -------------------------------- ORDER DT.21.10.2005 IN TA.723of 2004 OF S.T.A.TRIBUNAL, Addl.Bench,PALAKKAD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------- M/S. UNIVERSAL STEEL CORPORATION, COIMBATORE. BY ADVS. SRI. N. MURALEEDHARAN NAIR & SRI. V.K. SHAMSUDHEEN. RESPONDENT/RESPONDENT/REVENUE: -------------------- STATE OF KERALA BY GOVERNMENT PLEADER (SR) SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONGWITH ST.REV. Nos.153/06 AND CONNECTED CASES ON 15.09.2008, THE COURT ON 23.09.2008 PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 23RD SEPTEMBER, 2008/1ST ASWINA, 1930 ST.Rev..No.256 of 2006 -------------------------------- ORDER DT.21.10.2005 IN TA.726 of 2004 OF S.T.A.TRIBUNAL, Addl.Bench,PALAKKAD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------- M/S. UNIVERSAL STEEL CORPORATION, COIMBATORE. BY ADVS. SRI. N. MURALEEDHARAN NAIR & SRI. V.K. SHAMSUDHEEN. RESPONDENT/RESPONDENT/REVENUE: -------------------- STATE OF KERALA BY GOVERNMENT PLEADER (SR) SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONGWITH ST.REV. Nos.153/06 AND CONNECTED CASES ON 15.09.2008, THE COURT ON 23.09.2008 PASSED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 23RD SEPTEMBER, 2008/1ST ASWINA, 1930 ST.Rev..No.273 of 2006 -------------------------------- ORDER DT.21.10.2005 IN TA.724 of 2004 OF S.T.A.TRIBUNAL, Addl.Bench,PALAKKAD. .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------- M/S. UNIVERSAL STEEL CORPORATION, COIMBATORE. BY ADVS. SRI. N. MURALEEDHARAN NAIR & SRI. V.K. SHAMSUDHEEN. RESPONDENT/RESPONDENT/REVENUE: -------------------- STATE OF KERALA BY GOVERNMENT PLEADER (SR) SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONGWITH ST.REV. Nos.153/06 AND CONNECTED CASES ON 15.09.2008, THE COURT ON 23.09.2008 PASSED THE FOLLOWING: H.L. DATTU, C.J. & A.K. BASHEER, J. ------------------------------------- S.T.Rev. Nos.153, 191, 193, 208, 256 and 273 of 2006 ------------------------------------ Dated this, the 23rd day of September, 2008 ORDER H.L. DATTU, C.J. In all these revision petitions, the orders passed by the Sales Tax Officer (Enquiry) in exercise of his powers under Section 29A(4) of the Kerala General Sales Tax Act, 1956 (hereinafter for the sake of brevity referred to as “Act, 1956”), and confirmed by the Sales Tax Appellate Tribunal is called in question by the petitioner which is a partnership firm doing business in Iron and Steel at Coimbatore, State of Tamil Nadu. 2. The questions of law raised for our consideration and decision is as under: “1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in confirming the penalty imposed considering the fact that the transaction in question is not a sale transaction and that there is no element of mens rea to attract penalty? 2. Whether on the facts and in the circumstances of the case, the Appellate Tribunal has erred in law law in sustaining the penalty imposed U/s.29A of the KGST Act upon the petitioner considering the fact that the tax liability is only on the seller and not on the purchaser even if it is presumed that transaction in question is sale? S.T.Rev.No.153/06 etc. - 2 - 3. Whether on the facts and in the circumstances of the case, the Appellate Tribunal has erred in law in upholding the penalty imposed u/s.29A of the KGST Act considering the fact that the transaction in question is interstate transaction and hence Section 29A of the KGST Act will not attract? 4. Whether on the facts and in the circumstances of the case, the Appellate Tribunal has erred in law in confirming the imposition of maximum penalty in the light of the principles of law laid down by the Honourable Supreme Court and this High Court through decisions reported in (1970) 25 STC 211 (SC), (1992) 85 STC 337, 2003 (3) KLT (SN) 56 etc.?” 3. The revision petitioner is common in all these six revision petitions. The facts and legal issues are identical and therefore, these petitions are disposed of by this common judgment. 4. The check post officer had issued six notices under Section 29A (2) of KGST Act, mainly on three grounds, namely, that the goods under transport was not accompanied by, the permit prescribed under Section 30E of the Act; the documents prescribed under Section 29(2) of the Act; and the goods vehicle was not carrying the transit pass as prescribed under Section 29A of the Act. While five notices were issued on 21.5.2003, one notice was issued on S.T.Rev.No.153/06 etc. - 3 - 21.8.2003. The total value in respect of all the transactions is Rs.26,37,895.00. 5. In all these cases, the vehicles had carried the following documents:- (i) In all the six transportation, the form 27B declaration was tendered showing the consignor as Cochin Shipyard Ltd., Cochin (CSL, for short). and consignee as M/s.Universal Steel Corporation (USC, for short). (ii) Dispatch Note issued by CSL, Cochin. (iii) Fax Copy of the letter of M/s.Hyundai Corporation, Liaison Office, New Delhi, informing CSL that M/s.USC will discharge the customs duty and interest, if any, and thereafter to deliver the goods to M/s.USC, Coimbatore. (iv) Certificate of CSL informing that they have delivered the material to M/s.USC on the advice of M/s.Hyundai Corporation after de-bonding and hence this is not a sale transaction at their end. 6. In response to the notice issued by the Check Post Officer, M/s.USC had replied that, the permit under Section 30E in form 27B has been tendered and the transit pass as required in Form 29C is not required, since CSL, Cochin is the Consignor. Hence sought for release of the consignment without levy of penalty. USC has also tendered a declaration that for the goods in question, customs duty, bond interest. tax both under CST and KGST Act was S.T.Rev.No.153/06 etc. - 4 - also paid. 7. The Check Post Officer, after rejecting the explanation offered had estimated the value of goods and had demanded security deposit as provided under Section 29A(3) of the Act. The total security deposit that was demanded was Rs.2,17,973.00 and the same was paid by the assessee. 8. As required under Section 29A(4) of the Act, the Sales Tax Officer (Enquiry) issued notice giving an opportunity to both the consignee and the consignor to produce relevant documents to establish that the goods transported is in accordance with law, failing which it would be presumed that the goods are transported without valid documents with a view to evade tax and hence would pass orders and confirm penalty and that the amount paid towards security deposit would be adjusted towards penalty imposed and collected by the Check Post Officer. 9. In response to the notices, the CSL informed that they had imported 4781.245 MT of Steel from M/s.Hyundai Corporation, Korea and out of this quantity 42.027 MT of Steel Plates were rejected due to defects and as such, a portion of the consignment had to be returned to M/s.Hyundai Corporation, Korea. However, subsequently on the advice from M/s.Hyundai Corporation, Korea, the rejected materials were de-bonded and handed over to M/s.Universal S.T.Rev.No.153/06 etc. - 5 - Steel Corporation, Coimbatore. M/s.CSL, Cochin enclosed copies of the documents in proof of their explanation. For the reply made to the Check Post Notice No.183/03-04, dated 25.9.2003, M/s.CSL has also enclosed a copy of the letter of M/s.Hyundai Corporation, Korea dated 16th May, 2003, authorising them to handover the rejected goods to M/s.Universal Steel Corporation. 10. In response to the notice issued, M/s.Universal Steel Corporation appeared before the Sales Tax Officer (Enquiry) through their authorised representative on 12.11.2003 and had submitted:- (i) The transportation in all the cases where notices issued was supported by, certificate issued by M/s.CSL; copy of the bill of entry for Ex-Bond for Home Consumption evidencing clearance of 171.183 MT of Steel Plates; copy of the material out pass issued by the Cochin Shipyard Ltd.; copy of the letter dated 16.5.2003 of M/s.Hyundai Corporation addressed to M/s. CSL instructing the latter to handover the rejected goods to M/s.USC. (ii) That CSL imported certain quantities of Steel and certain quantities were found defective. These rejected steel had to be returned to M/s.Hyundai Corporation, Korea and that finally to reduce the liability, M/s.USC, Coimbatore came forward to lift the goods after discharging the liability towards customs duty and interest. S.T.Rev.No.153/06 etc. - 6 - (iii) That, it was under such peculiar circumstances that, CSL handed over the goods to M/s.USC at the instance of M/s.Hyundai Corporation. (iv) That CSL had no ownership over the goods, but acted only as a bailee or agent of M/s.Hyundai Corporation, who had the ownership over the goods. (v). That there is no scope to levy penalty for the transactions, since there is no attempt to evade tax for the following reasons:- (a) That M/s.USC is a partnership firm doing business in Iron and Steel in Coimbatore. It has entered into an agreement with M/s.Hyundai Corporation for removal of defective steel plates and under the arrangement they did not have to pay any price for the goods except to discharge the liability towards customs duty and interest. (b) That the goods were transported against documents which showed that M/s USC had been duly authorised by M/s.Hyundai Corporation to remove the goods and that goods had been delivered by M/s.CSL. (c) That the transport was duly declared at the check post. (d) That even assuming that the transaction is liable to be taxed, it should be levied on M/s.Hyundai Corporation. 11. In view of the above submissions the authorised representative S.T.Rev.No.153/06 etc. - 7 - requested the Sales Tax Officer (Enquiry) to drop the proceedings and further to direct the check post officer to refund the penalty collected in all the six cases. 12. The Sales Tax Officer (Enquiry), after examining the submissions, has passed six separate orders corresponding to six different notices and, thereby, has confirmed the proposals made in the notice and has ordered to adjust the security deposit towards penalty imposed by him on the ground, that the documents produced at the Check Post were only a photo stat copy of the material pass; that there was no record to show that the seller was a registered dealer under KGST/CST Acts within the State so as to prove the liability for payment of tax. Hence, the documents produced was not bona fide and hence there is an attempt to evade tax; that the Form 27 B were not duly filled up and that none of the documents required under KGST Act or Rules accompanied the goods; that CSL has not filled up their registration number in Form 27B declaration, the name of the person who has signed the declaration has not been declared in the relevant portion and the total value of the goods is also not filled up; that there was no bill of sale, deliver note, certificate of ownership, way bill, transit pass or permit issued under Section 30E of the KGST Act; that the contention at the time of hearing that M/s.USC had entered into an agreement with M/s.Hyundai Corporation is not supported by documentary proof; that it is highly unlikely that S.T.Rev.No.153/06 etc. - 8 - M/s.USC did only a rescue operation to bail out M/s.Hyundai Corporation and that there was no financial consideration between them; that M/s.CSL cannot be considered as bailee of the goods as it is well known that CSL is only engaged in manufacturing and repairing of Ships; that tax cannot be recovered from M/s.Hyundai Corporation since as per the document, CSL is the consignor and as per Section 29 of the Act, it is mandatory to carry permit issued by the concerned officer or the assessing authority and in the instant cases, the goods were not accompanied by the relevant permits. 13. The petitioner - M/s. Universal Steel Corporation, being aggrieved by the orders passed by the Sales Tax Officer (Enquiry) had filed first appeal, before the Appellate Commissioner, Palakkad in STA. Nos.462-467/2004. The first appellate authority by his order dated 212.9.2004 has dismissed all the appeals. 14. The petitioner had carried the matter before the Appellate Tribunal in T.A. Nos.722 to 726/04 and TA No.728/04. Before the Tribunal, it was contended among others that the valuable consideration, which is essential ingredient of 'sale' was absent in the transactions and hence the transactions did not attract any tax. Secondly, that the delivery of goods was by way of “goods return” and that while making delivery to M/s.USC, M/s.CSL was making a S.T.Rev.No.153/06 etc. - 9 - constructive delivery to M/s.Hyundai Corporation as well and lastly, that non-production of transit pass is not an offence as the goods had been sold within the State and whereas the transit pass is required for transaction between outside destination. 15. The Tribunal by its common order dated 21st October, 2005 has dismissed the appeals on the ground, that, out of Rs.30,39,738.00 paid by the petitioner-M/s.USC, Rs.8,07,097.00 is paid as interest by M/s.CSL and the rest is taken as sale price for 171.183 MT of Iron and Steel plates. Hence the purchase is made from M/s.CSL and transported to Coimbatore without any valid documents prescribed under the KGST Act such as bill of sale, delivery note, certificate of ownership, way bill etc. 16. The petitioner, being aggrieved by the common order passed in six appeals, is before us in these tax revision cases. We have already noticed the questions of law framed by the assessee for our consideration and consequent decision. 17. We have heard Sri.V.K.Shamsudheen, the learned counsel for the petitioner and Sri.Mohammed Rafiq, learned Government Advocate. We have also perused the original records produced by the learned Government Advocate. S.T.Rev.No.153/06 etc. - 10 - 18. Sri.Shamsudheen, learned counsel, primarily contends that since the materials were being transported with the required documents as envisaged under Section 29(2) of KGST Act, there was no occasion or reason for the authorities under the Act to levy any penalty under Section 29A(4) of the Act. Secondly, since there is no finding by any of the authorities under the Act, that, there is an attempt to evade payment of tax due to the State, the authorities under the Act could not have detained the lorries in which goods were being transported, much less could have imposed any penalty under Section 29A(4) of the Act. In aid of his submission, the learned counsel has relied on the observations made by this court in the case of K.G. Thommen vs.State of Kerala, 1994 KLJ (Tax Cases) 477 and E.K. Hajee Mohammed Meera Sahib vs. Sales Tax Officer, 86 STC 99 and the observations made by the Apex Court in the case of Shahnas Trading Company and others vs. State of Kerala and Others, 127 STC 1. 19. Sri.Mohammed Rafiq, learned Government Advocate, ably justifies the impugned order passed by the Tribunal. 20. To resolve the lis, in our view, firstly, we require to ascertain the exact nature of the transaction between the parties and secondly in relation to the transaction, whether the relevant documents were carried in the goods vehicle S.T.Rev.No.153/06 etc. - 11 - and tendered at the Check Post. 21. Our analysis:- It is necessary to appreciate the nature of the transaction in the first place before considering whether there has been any contravention of Section 29(2) read with Section 29A(4) of the Act. It is not disputed that that the certain quantities of steel plates imported by M/s. CSL from M/s.Hyundai Corporation, Korea were found defective and they were rejected. Apparently, from the records, CSL had put M/s.Hyundai Corporation on notice that they had rejected certain quantities of Steel Plates so imported. The details of the notice issued by CSL is not forthcoming from the records nor has the sales tax department made any efforts to find out the nature of the transaction, and correspondences that followed between M/s.CSL and M/s.Hyundai Corporation in this regard. Be that as it may. However, from the statements made by the authorised representative before the Sales Tax Officer (Enquiry), it is clear that the M/s.USC had entered into an agreement with M/s.Hyundai Corporation, Liaison Office, New Delhi for clearing the customs duty and interest and then taking delivery of the goods from CSL. Copy of the agreement if any between M/s.USC and M/s.Hyundai Corporation should have been insisted by the Sales Tax Officer (Enquiry) to find out whether M/s.USC had paid any consideration to M/s.Hyundai Corporation or was it only a bailout transaction for M/s.Hyundai S.T.Rev.No.153/06 etc. - 12 - Corporation. Even if it is a bail out transaction, it still does not make a difference for imposing penalty if the documents produced are defective. 22. From the letter of M/s Hyundai Corporation dated 16th May 2003, addressed to CSL and other correspondences and explanations offered by the authorized representative of M/s.USC the following conclusion can be deduced:- 1. That, it was at the behest of M/s.Hyundai Corporation that CSL handed over the rejected goods to M/s.USC once custom duty and the interest was paid by M/s.USC. Therefore, if the rejected goods were to be the property of M/s CSL then the question of M/s.Hyundai Corporation issuing the letter to CSL to hand over the goods to M/s.USC would not arise. 2. Since CSL had rejected the goods it would follow that either M/s.Hyundai Corporation could ship it back to Korea or dispose it off in any manner within the country subject to duty and other levies being paid. 3. From the records it is not known how the consideration of the quantities of rejected material was settled between CSL and M/s.Hyundai Corporation. But from the circumstances of the case, this aspect may not be relevant to this case. 4. Once CSL rejected the material and M/s.Hyundai Corporation accepted the rejected material, it would make little difference to CSL how M/s.Hyundai Corporation disposed off the material. S.T.Rev.No.153/06 etc. - 13 - 5. Since the rejected material was apparently bonded, it would be necessary for CSL to de-bond the goods before any action M/s.Hyundai Corporation could take. De-bonding would require payment of duty and interest. 6. Admittedly, M/s.Hyundai Corporation under some agreement with M/s.USC arranged M/s.USC to lift the rejected goods after payment of duty and interest. CSL merely obliged M/s.Hyundai Corporation in handing over the goods to the nominee of M/s.Hyundai Corporation. 7. If CSL had taken delivery of the goods, then CSL had to pay duty and the ownership would have vested with it even after it had rejected the goods. This is not the case. CSL has not paid the duty. It merely de-bonded to facilitate M/s.Hyundai Corporation to take further action. M/s.Hyundai Corporation's action was to instruct M/s.USC to pay the duty and take delivery from CSL. The rejected goods were with CSL perhaps at the risk of M/s.Hyundai Corporation. 8. Once the duty was paid by M/s.USC on behalf of M/s.Hyundai Corporation, the goods were handed over to M/s.USC as advised through M/s.Hyundai Corporation's letter. 23. From the sequence of events it emerges that, the transaction in effect is a sale transaction between Hyundai Corporation liaison office, New Delhi, and M/s.USC. Once CSL rejected the material was (Apparently) accepted by M/s.Hyundai Corporation, then the rejected goods is under the S.T.Rev.No.153/06 etc. - 14 - control of M/s.Hyundai Corporation though lying with CSL. This is apparent since M/s.Hyundai Corporation has taken the responsibility to instruct CSL that they could hand over the goods to USC after the duty is cleared. Such instruction would in effect make M/s.Hyundai Corporation as a non-resident dealer liable for registration and payment of tax and for the sale of rejected goods in question as first seller in the State. If M/s.Hyundai Corporation had obtained registration as a non-resident dealer they could have given the necessary sale invoice, delivery note and other declarations as required for the transportation of the goods outside the State. Therefore, it is apparent that the transaction was defective right from the beginning. The Sales Tax Officer (Enquiry) and the Tribunal have not erred in their observation of the actual nature of the transaction before concluding that the documents tendered at the check post were defective and upholding the levy of penalty. 24. The Sales Tax Officer (Enquiry) in his orders had rejected the submission of the authorized representative of M/s.USC, that if at all the transaction has to be taxed it has to be at the hands of M/s.Hyundai Corporation and not at the hands of M/s.USC, on the grounds that CSL is the consignor. This is an incorrect appreciation of facts. If CSL were the consignor, then the CSL would be obliged to issue a bill of sale and collected the appropriate local taxes. S.T.Rev.No.153/06 etc. - 15 - CSL has in fact categorically stated that they are not involved in this transaction other than to deliver the goods to the nominee of M/s.Hyundai Corporation. This was not an afterthought by CSL as one of the document tendered by the goods vehicle at the check post is a letter issued by CSL informing that they, as per the instruction of M/s.Hyundai Corporation, have delivered the rejected goods to M/s.USC. 25. If, therefore, M/s.Hyundai Corporation giving the instruction to CSL to deliver the goods has acted in the capacity of a non-resident dealer and hence had full control of the rejected goods and therefore requested CSL to deliver the goods to whomsoever they directed. The sales tax department appears to have lost sight of the fact the Hyundai Corporation could be considered as a non-resident dealer liable for tax. The Sales Tax Officer (Enquiry) has erroneously come to the conclusion that CSL is the consignor, while in fact it was M/s.Hyundai Corporation who was is the actual non-resident consignor of the goods. Thus Form 27 B tendered incorrectly states CSL as the consignor and it is not clear from the records as to who signed as consignor. 26. One of the documents submitted by the driver of the goods vehicle is a letter of the consignee M/s USC which states that custom duty, central sales tax, sales tax, bond interest have been paid. This declaration is incorrect to S.T.Rev.No.153/06 etc. - 16 - the extent of the CST and ST being paid. No proof has been shown at the check post or subsequently to any of the appellate authorities that either