2015 (9) TMI 469

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....ditional Advocate-General Punjab, for the respondent. JUDGMENT This appeal has been preferred by the appellant-assessee under section 68(1) of the Punjab Value Added Tax Act, 2005 (in short, "the Act") against the order dated April 2, 2012, annexure A5, passed by the Value Added Tax Tribunal, Punjab (in short, "the Tribunal"), proposing to raise following substantial questions of law: "(1....

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....tment for the last four years especially when the appellant is asking time and again for auction of the goods ?  (7) Whether the act of the Department to keep the goods for such a long period is illegal and mala fide, when the appellant is asking time and again for auction of the goods ? (8) Whether the impugned orders of courts below are perverse, contrary to evidence and based upon mi....

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....of sale, generally the authorities at barriers do not fill the requisite forms and generate the information at ICC by saying that if the goods have moved otherwise than by way of sales then there is no need to fill the declaration form. On February 28, 2008, the said goods were detained by the Excise and Taxation Officer (ETO). The appellant appeared before the Enquiry Officer on March 14, 2008 al....

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....e heard learned counsel for the parties and perused the record. 4.  The learned counsel for the State submitted that the goods which were impounded had been put to auction and had been purchased by M/s. Trishul Wood Pvt. Limited, Mohali for a sum of Rs. 36,71,000. This fact was not disputed by learned counsel for the appellant. Learned Additional Advocate-General, Punjab, on instructions f....