1995 (5) TMI 257

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....e petitioner that on December 30, 1994, he had sent goods on consignment basis to M/s. Embassy Shop, Ludhiana--respondent No. 4 from New Delhi vide invoices, annexures P-2 to P-10-A. The value of the goods in total is stated to be Rs. 16,54,319. The respondent No. 3 detained the goods vide order dated December 31, 1994, annexure P-13. On January 3, 1995, the petitioner-firm offered a bank guarante....

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....was given to the petitioner and in fact, the consignment/goods belong to the petitioner and it was consigned to respondent No. 4, M/s. Embassy Shop on agency basis. The petitioner is very much owner of the goods and that is why the pet itioner was interested in getting the goods released and therefore, bank guarantee was furnished. Mr. Goyal, learned counsel for the petitioner also drew our attent....

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....nd furnished the bank guarantee. Ownership of the goods, therefore, will have to be determined between the petitioner and M/s. Embassy Shop. We, therefore, direct the Assistant Excise and Taxation Commissioner--respondent No. 2 to issue notice to the petitioner in terms of section 14-B(7) of the Punjab General Sales Tax Act, 1948 and after hearing the petitioner as well as M/s. Embassy Shop, Ludhi....