2016 (5) TMI 646

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....ATAP No. 1 of 2016. 2. VATAP No. 1 of 2016 has been filed by the assessee under Section 68 of the Punjab Value Added Tax Act, 2005 (in short "the Act") against the order dated 21.9.2015 (Annexure A-4) passed by the Value Added Tax Tribunal, Punjab , Chandigarh (hereinafter referred to as "the Tribunal") in Appeal No. 183 of 2014, for the assessment year 2001-02, claiming the following substantial questions of law:- (i) Whether the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953 is a special Act, whereby tax has been levied on the purchase of sugarcane and therefore no tax under the provisions of the Punjab General Sales Tax Act, 1948 can be levied as the 1948 Act is a general Act and will give way to the 1953 Act?....

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....4.2008 passed by the Assessing Authority by filing an appeal before the appellate authority. In pursuance thereto, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [DETC(A)]. The DETC(A) vide order dated 27.11.2013 (Annexure A-2) upheld the assessment order, Annexure A-1, and dismissed the appeal. Feeling aggrieved by the order, Annexure A-2, the appellant filed an appeal on 25.4.2015 (Annexure A-3) before the Tribunal. The Tribunal vide order dated 21.9.2015 (Annexure A-4) dismissed the appeal. Hence, the present appeals. 4. We have heard learned counsel for the appellant. 5. It is not disputed by the learned counsel for the appellant that the issue involved in these appeals stands concluded ....

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....he entirety of this collection was solely earmarked for the purpose of expenditure of the Board or the Council. Such a provision is absent in the enactments before us. Infact, the statement of object and reasons of the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953 expressly state as under:- "Statement of Objects and Reasons- "With the promulgation of the Industries (Development and Regulation) Act, 1951, with effect from the 8th May, 1952, this regulation of sugarcane industry has become exclusively a Central subject. The State Government are now only concerned with the supply of sugarcane to sugar factories: moreover in view of lean financial position of the State, the State Government are not in a position to pro....