2009 (1) TMI 786

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his is an assessee's appeal filed under section 68(2) of the Punjab Value Added Tax Act, 2005 (for brevity "the Act") challenging the order dated October 22, 2007 passed by the Value Added Tax Tribunal, Punjab (for brevity "the Tribunal") in Appeal No. 275 of 2006-07. The facts are not in dispute. On September 29, 2004 vehicle No. HR-122592 which was carrying cotton yarn was checked by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s belonging to the firm at Ropar the bill was given to them after they entered the territory of Punjab. The Inspector was deputed to verify the authenticity of bill No. 1 dated September 29, 2004 for 70 bags issued by M/s. Shivalik Fibres Pvt. Ltd., Ropar. He visited the business premises of the firm. The premises of the firm at Ropar was found closed and one Shri Ajay Jaggi who is landlord of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has further approached this court by filing the instant appeal. We have heard the learned counsel for the appellant at a considerable length and find that the findings of the Tribunal as also of the Assistant Excise and Taxation Commissioner/Deputy Excise and Taxation Commissioner are well based and do not warrant any interference of this court. Even otherwise under section 68(3) and (4) of th....