2009 (1) TMI 785

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt was made by M.M. KUMAR J.-This order shall dispose of VAT Appeal Nos. 66 and 67 of 2008 because in both the cases common questions of law have been raised. These appeals filed under section 68 of the Punjab Value Added Tax Act, 2005 (for brevity, "the Act") have been preferred against separate identical orders dated March 7, 2008 passed by the Value Added Tax Tribunal, Punjab, Chandigarh (f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and also that the goods are covered with genuine documents, is legally sustainable in the eyes of law? (iii) Whether, in the facts and circumstances of the present case, the impugned order A2 to A4 are legally sustainable in the eyes of law? The Tribunal has found on facts that an attempt was made to evade or avoid payment of tax due or likely to be due and had taken action under section 51 of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rson in-charge of the goods vehicle. Even sale invoice, bill, cash memo or delivery challan containing the particulars, trip sheet or log book were also required to be with the person in-charge of the goods vehicle. No explanation was tendered why the goods were first taken and unloaded at Bhatinda and kept there for 20 days and then taken to Dhuri. After hearing learned counsel we are unable t....