https://www.taxtmi.com/caselaws?id=263745 Officers exercising checking powers under the Punjab VAT Act cannot conclusively decide a disputed question of taxability at the roadside stage when the nature of the goods and the applicable rate of tax are contested. The classification dispute over whether the goods were UPS or inverters had to be determined by the assessing authority, which could seek expert opinion if required. The High Court agreed with the Tribunal that section 51 checking authority could not adjudicate the disputed tax issue on the spot, and the assessee succeeded. en-us Thu, 24 Apr 2014 00:00:00 +0530 Wed, 09 Sep 2015 08:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263745 Officers exercising checking powers under the Punjab VAT Act cannot conclusively decide a disputed question of taxability at the roadside stage when the nature of the goods and the applicable rate of tax are contested. The classification dispute over whether the goods were UPS or inverters had to be determined by the assessing authority, which could seek expert opinion if required. The High Court agreed with the Tribunal that section 51 checking authority could not adjudicate the disputed tax issue on the spot, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263745