2010 (8) TMI 866

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....DARSH KUMAR GOEL J.-This appeal has been 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 ....

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...., 1948 (1948 Act) and penalty was imposed on the 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, Hyder....

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....en mentioned. The ultimate consignee was BSNL but 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 hav....

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....for Rs. 4,32,886 each issued by Nokia India (P) Limited, 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 betwe....