2011 (5) TMI 873

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....eneral, Punjab, The judgment of the court was delivered by ADARSH KUMAR GOEL ACTG. C.J.-This appeal has been preferred by the State under section 68(2) of the Punjab Value Added Tax Act, 2005 ("the Act") for setting aside order dated October 29, 2010 passed by the Value Added Tax Tribunal, Punjab in Appeal No. 306 of 2010, claiming following substantial questions of law: "(i) U....

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....f the Punjab Value Added Tax Act, 2005 before the Deputy Excise and Taxation Commissioner (Appeals), Jalandhar Division, Jalandhar, was maintainable without payment of any amount as the pre-deposit beyond the amount of ₹ 31,35,240 (rupees thirty one lacs, thirty five thousand, two hundred and forty only) as already deposited by them?" 2. The assessee has preferred an appeal which is pe....