2012 (10) TMI 374

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....- Mr. Piyush Kant Jain, Additional Advocate General, Punjab for the appellants.   ---- Ajay Kumar Mittal, J.   1. The State of Punjab has preferred this appeal under Section 68(2) of the Punjab Value Added Tax Act, 2005 (in short, "the Act") against the impugned order dated 17.3.2011, Annexure A.3 passed by the Value Added Tax Tribunal, Punjab (for brevity, "the Tribunal) whereb....

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.... there was difference in the rates of the goods mentioned on the delivery slip and the invoice. The goods were not accompanied by proper and genuine documents. Accordingly, the goods were detained under section 51 (6) (b) of the Act. Notice was issued to the respondent to appear and produce the books of account and other documents to prove the genuineness of the transaction. The respondent did not....

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....n is whether there was any attempt to evade tax within the ambit of Section 51(7) ( c) of the Act by the respondent-dealer. The Tribunal while reversing the findings of the authorities below came to the conclusion that there was no attempt to evade tax by the dealer. The findings as recorded by the Tribunal read as under:- "In the open court, with the aid of calculator, the requisite calculatio....

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.... that the toll tax barrier being adjacent to the ICC premises at the Exit point, the toll tax receipt was got issued forcibly by extracting the said money from the pocket of the driver with a view to strengthen the case. A glance through the statement of Gudu Singh Driver would reveal that it nowhere says with specificity that he had offered the said currency note to the above mentioned constab....