2011 (4) TMI 1263

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....Punjab, for the appellants JUDGMENT This appeal has been preferred by the Revenue under section 68 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") against the, order of the Punjab VAT Tribunal dated October 4, 2010 in Appeal No. 161 of 2010, annexure A4, claiming following substantial questions of law:- "(i) Under the facts and circumstances of the case, whether the finding....

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.... of purchase thereof as per section 8A(b)(ii) of the Central Sales Tax Act, 1956? (iv) Under the facts and circumstances of the case, whether the goods which were shown as being returned after a period of almost 2 years of their purchase by the assessee/respondent were not liable for charging of any CST? (v) Under the facts and circumstances of the case, whether the findings of the learned T....

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....d under section 14B(7) of the Punjab General Sales Tax Act, 1948, which was upheld on appeal but on further appeal, the Tribunal accepted the plea of the assessee as follows:- "The consignments had been received vide notices October 17, 2001 and July 31, 2002 of M/s. Shree Dinesh Mills Ltd. The invoices showed that these were the goods which were being returned by the appellant vide their invoi....

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....e, it would come out that apart from the invoice and GRs which the driver in charge of the vehicle was carrying, there was a letter with the driver also from M/s. Abhishekh Industries Ltd., Ludhiana, i.e., the appellant showing that the goods were being returned to M/s. Shree Dinesh Mills Ltd., and this is not the sale. On this, CST number of the appellant and that of the consignee had been separa....