TaxTMI 
TaxTMI 
2010 (8) TMI 866
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....een preferred by the State of Punjab under section 68(2) of the Punjab Value Added Tax Act, 2005 (the VAT Act) against order dated January 29, 2009, annexure A5, passed by the VAT Tribunal, proposing to raise the following substantial questions of law: (i) Whether the penalty was correctly imposed by the AETC when M/s. Nokia India Pvt. Limited, Zirakpur has shown the sale prior to the purchase of....
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....e allegation that the respondent, who is a dealer of Delhi, made an attempt to evade tax. The goods were in transit being carried in a vehicle hired by the respondent. The stand of the respondent was that they manufactured the goods and sold the same to M/s. GTL Limited, Mumbai (GTL) who in turn sold it to M/s. India Wireless Technology Limited, Hyderabad (IWTL), who further sold them to M/s. Noki....
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.... it was in the account of Nokia India Pvt. Limited, account of IWTL and account of GTL Limited. GR was endorsed by GTL to IWTL, IWTL to Nokia and Nokia to BSNL, who ultimately took delivery. The driver in charge of the vehicle had voluntarily reported at the ICC. Tax as required on inter-State sale had been charged or paid in Delhi State." We have heard learned counsel for the parties and perused....
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....Village Pabhat, Zirakpur in favour of BSNL, Ludhiana and Patiala, respectively. (iv) GR No. 975 dated February 14, 2005 from Delhi to Ludhiana and GR No. 976 dated February 14, 2005 from Delhi to Patiala of Singh Transport Goods Carrier." The above shows that the first sale was between respondent and GTL while the second sale was between IWTL and Nokia. First bill dated February 11, 2005 is in f....