https://www.taxtmi.com/caselaws?id=340892 Section 51 check post proceedings under the Punjab Value Added Tax Act are summary in nature and limited to compliance at the point of entry. The check post officer cannot decide whether a transaction is a sale, a right to use, or a stock transfer, because that characterization requires full adjudication by the regular assessing authority. Penalty proceedings based on such a determination therefore exceed the officer's jurisdiction. On that basis, the penalty orders were quashed. en-us Thu, 28 Jul 2016 00:00:00 +0530 Wed, 29 Mar 2017 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340892 Section 51 check post proceedings under the Punjab Value Added Tax Act are summary in nature and limited to compliance at the point of entry. The check post officer cannot decide whether a transaction is a sale, a right to use, or a stock transfer, because that characterization requires full adjudication by the regular assessing authority. Penalty proceedings based on such a determination therefore exceed the officer's jurisdiction. On that basis, the penalty orders were quashed. Case-Laws VAT and Sales Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340892