TaxTMI 
TaxTMI 
2012 (1) TMI 149
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....ed June 27, 2006, July 23, 2009 and December 24, 2010, respectively, claiming following substantial questions of law for consideration of this court: "(i) Whether the impugned orders passed by the learned below authorities without establishing the mala fide intention on part of the appellant in view of essential ingredients of relevant provision of section 51 are legally sustainable in the eyes of law? (ii) Whether the act on the part of the learned below authorities to pass the impugned orders without perusing the relevant documents is legally sustainable in the eyes of law? (iii) Whether the impugned orders are legally sustainable in the eyes of law?" 2. The brief facts as narrated in the appeal may be noticed. The appellant is engage....
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....goods in question which were being sent in the vehicle were not for sale and had been sent for trial and demonstration purposes to M/s. Snowman Frozen Foods Limited and as such there was no attempt at evasion of tax within the meaning of section 51(7) of the Act. According to the learned counsel, the Tribunal and the authorities below have failed to appreciate the controversy in right perspective and arrived at a wrong conclusion and thus, substantial questions of law claimed by the appellant arose for consideration in the circumstances. 4. Controverting the submissions made by learned counsel for the appellant, learned counsel for the State supported the orders passed by the respondents. 5. The Tribunal after appreciating the material on....
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....from Ikolaha-Khanna Malerkotla Road, Ludhiana where the goods were to be unloaded. There was no indication that the goods were meant for Snowman Frozen Foods Limited. The consignor was Thermoking India Pvt. Limited. Even if there was an agreement in between Thermoking India Private Limited and Snowman Frozen Foods Limited for starting some business or industry in Punjab, the place of start of that industries has not been mentioned in the agreement. Application for adding additional place of business in the registration of M/s. Snowman Frozen Foods Limited at village Ikolaha was made much later after the goods had been intercepted. Modern Refractories in whose name the invoice is, is third party and the documents nowhere showed that the good....