registered dealer and it was found from the copies of the E-Sugam forms utilized by the petitioner that they have used a duplicate ... Territory of Puducherry and hence, it is taxable. Further, as per E-Sugam forms both the consigner and the consignee is the petitioner
goods cannot be determined based on the mere
declarations for e-sugam transactions. The value of
goods incorporated in the works can be ascertained
from ... Company has transported various goods
as per the corresponding delivery notes (E-sugam used
for transporting the goods on line by the petitioner),
these details
e sugama, but not accounted f or in
the purchase register.
• You have purchased tobacco
products like cigarettes and gutkha
using e sugams ... e-sugams but has not accounted the
same in purchase register and he also purchased
tobacco products like cigarettes and gutkha using e-
sugam
petitioner claims that it
had generated two separate E-sugams before the
commencement of the movement of the goods and
one E-sugam bearing ... 10920295209 and another
E-sugam No.10210295331 dated 12.3.2013 were also
available.
4. It is alleged that when the goods along with
relevant documents entered
that the
respondent was transporting Spectrum Analyzer
without being accompanied by e-sugam as prescribed
under the Notification dated 09.10.2013.
2. Whether the Tribunal ... accompanied with
the goods carried in the goods vehicle i.e., e-sugam in
the present case.
6. Learned counsel appearing for the
respondent-assessee
Invoice No.347 along with copy of 21.01.2013
APMC and e-Sugam form
Sl.No.8815644142
6. P6 Invoice No.357 along with copy ... APMC and e-Sugam form
Sl.No.8055875884
7. P7 Invoice No.365 along with copy of 30.01.2013
APMC and e-Sugam form
order, KAT has recorded that M/s. Shyam
Traders has raised e-sugam from Hoskote to
Bengaluru and petitioner, has raised another
e-sugam from ... Palamner, where
petitioner's manufacturing facility is situated. The
e-sugam is in respect of the same vehicle which,
according to the petitioner
imposed on the appellant-assessee on account of minor
discrepancy between e-Sugam and the Invoice with
respect to value and quantity of goods ... perusal of the contents of the documents, it is
seen that e-sugam bearing No.8103441491 is
generated by the Appellant on 6/12/2012
whether Karnataka Appellate
Tribunal is right in law even though e-sugam
produced by the Respondent at the time of
interception is beyond the time ... 2012, 1359 boxes for
Rs.6,88,505/-.
(b) e-sugam bearing
period of limitation and except the tax invoice
and e-sugam bill generated by the plaintiff, no document is
produced to show that the plaintiff ... name of the defendant Firm is mentioned. In addition to
that, e-sugam number, vehicle number is also mentioned
