TaxTMI 
TaxTMI 
2010 (3) TMI 1004
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....s carrying goods (tobacco) from Ambala City to Rajpura. It revealed that the goods were being transported for the second time through already used VAT form XXXVI along with old invoice and the GR. The modus operandi of the dealer was that once in a day, he generates one bill and GR and after that, throughout the day, he uses the same VAT form XXXVI, invoice and GR to evade the payment of tax. The explanation put forth on behalf of the assessee, that the lapse occurred on account of the fault of the driver of the vehicle, did not find favour with the detaining officer and the matter was referred to the designated officer. In the wake of show-cause notice as to why a penalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 (f....
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....g at the ICC barrier and non-production of the documents by the driver, is no ground to impose the penalty under section 51(7)(c) of the Act and also that since the goods were not liable to be taxed, so, the question of its evasion does not arise at all, is neither tenable nor the observations of the honourable Supreme Court in the cases Commissioner of Sales Tax, U. P., Lucknow v. Anoop Wines [1988] 71 STC 262, Commissioner of Sales Tax, U.P. v. Bakhtawar Lal Kailash Chand Arhti [1992] 87 STC 196, Bharat & Co. v. Trade Tax Officer and another [2006] 144 STC 81; [2005] 6 SCC 796 and this court in the cases State of Punjab v. Malwa Industries Ltd. [2007] 30 PHT 512 and Krish Pack Industries, X-133, Raghubar Pura No. 1, Tagore Gali, Gandhi Na....
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....goods from one State to another was occasioned by and was the result or the incident of the purchases. Therefore, the purchases were in the course of inter-State trade and the respondents were not liable to purchase tax under section 3D of the U.P. Sales Tax Act, 1948". The same view was reiterated in Bharat & Co.'s case [2006] 144 STC 81; [2005] 6 SCC 796. Likewise, in Malwa Industries Ltd.'s case [2007] 30 PHT 512 (P&H), there was no allegation showing short-payment of central excise tax on the goods. It has been found to be evident from the record that authorities below have totally given good bye to the allegations made in the notice and for imposing the penalty on the sole ground that Central sales tax charged on the goods w....
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....ocuments produced by the driver, the checking officer found that the VAT form XXXVI bearing No. AA-0847137 was filled at ICC Banur on October 13, 2008 at 13:02:07 hours but the goods were detained on the same day at 8:35 pm. It means, the truck was carrying the goods of the assessee in a second trip on the old VAT form XXXVI invoice and GR. In pursuance of the definite information, the checking officer intercepted the vehicle in question after chasing it for 2 km. The driver crossed the vehicle without informing at the ICC barrier. The statement of Anil Kumar, driver, was recorded on the spot in this respect. It is evident from the order of the designated officer that the assessee failed to prove the genuineness of the transaction of the go....
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....without proper and genuine documents and without furnishing information of goods at any ICC of the State of Punjab. In view of the facts of the case the order passed by the inquiry dated October 24, 2008 does not need any interference and the same is upheld. Appeal is dismissed." The findings of the Commissioner were reiterated and upheld by the Tribunal. The learned counsel for the assessee has neither pointed out any cogent material, on the basis of which, contrary view can be taken nor any legal infirmity has been pointed out in the impugned orders. Therefore, it is evident from the record that the driver, who was person in-charge of the goods of the assessee, did not stop his vehicle despite signal. It was chased and brought back ....