2015 (10) TMI 776

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....noi, Additional Advocate-General Punjab, for the appellants. JUDGEMENT This order shall dispose of VATAP Nos. 32 to 36 of 2014 as according to the learned counsel for the appellants-State, the issue involved in all these appeals is identical. However, the facts are being extracted from VATAP No. 32 of 2014. 2. VATAP No. 32 of 2014 has been preferred by the State under section 68 of the Pu....

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....;[2010] PHT 95 (JS), is sustainable in law when in the present case, the respondent had intentionally withheld the legitimate purchase tax due to be deposited as per the admitted turnover in the returns? (iii) Whether the respondent is entitled to pocket the purchase tax withheld intentionally but while selling the finished products and by products the said element was kept in mind and added th....

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....o pay purchase tax on sugarcane. The assessment order was passed on June 26, 2003, annexure A1 by the Assistant Excise and Taxation Commissioner (AETC) whereby tax demand of Rs. 63,18,946 was raised for the purchase tax due from the respondent. Aggrieved by the order, the respondent filed appeal before the Deputy Excise and Taxation Commissioner (DETG). The said appeal was dismissed by the DETC vi....

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....were set aside. Hence the instant appeals by the State. 4. We have heard learned counsel for the appellants and perused the record. 5. The primary issue that arises for consideration in these appeals is whether in view of amendment of section 11 of the Punjab General Sales Tax Act, 1948 (in short, "the 1948 Act") by Ordinance of 1998 effective from March 3, 1998 which was replaced by Punjab ....