TaxTMI 
TaxTMI 
2016 (9) TMI 663
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....passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for short 'the Tribunal'): (i) Whether the order of the Tribunal is in accordance with law settled by this Hon'ble High Court in case of Senior Divisional Commercial Manager Vs. State of Punjab and others? (ii) Whether the order of the Tribunal is in accordance with law settled by this Hon'ble High Court in case of Mool Chand Chunni Lal Vs. Manmohan Singh, AETO (1977) 40-STC- 238? (iii) Whether the Tribunal has rightly interpreted the provisions of Section 6 (2) of the CST Act, 1956 when no document of transfer of title of the goods during the transit of the consignments was produced by the Respondent? (iv) Whether the penalty was....
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....ed appeal before the Deputy Excise and Taxation Commissioner (Appeal), Jalandhar, who vide order dated 29.2.2008 dismissed the same. That order was challenged by respondent No.1 before the Tribunal, who vide order dated 8.6.2009, accepted the appeal and set aside the penalty. It is the aforesaid order which has been impugned in the present appeal by the State. 5. Learned counsel for the State submitted that the Tribunal had gone wrong in deciding the issue that the provisions of Section 51 could not be invoked and the goods could not have been detained, the same being transported through railways. While referring to the provisions of Section 51 of the Act read with definition of goods carriage as contained in Section 2 (l) thereof, it wa....
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....supra) as referred to by learned counsel for the State is distinguishable on facts as in that case the goods were being transported in a Tempo from the place of booking by an agent to the Railway Station. Those were not intercepted during transit in a wagon on fix rail as was in the case in hand. He further referred to a Division Bench judgment of this Court in 1998 (109) Sales Tax Cases 75, International Switch-Gears Versus Union Territory of Chandigarh and another, wherein detention of goods being carried on a handcart was held to be bad and consequently the penalty notice was set aside. At that time the goods vehicle did not include handcart. 7. Heard learned counsel for the parties and perused the paper book. 8. The substantial qu....
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....de the State in the course of inter-State trade or commerce, shall also furnish or cause to be furnished a declaration with such particulars, as may be prescribed: PROVIDED FURTHER THAT a taxable person, who sells or dispatches any goods from within the State to a place outside the State or imports or brings any goods or otherwise receives goods from outside the State, shall furnish particulars of the goods in a specified form obtained from the designated officer, duly filled in and signed. Section 2. (l) ''goods vehicle'' includes- (i) any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and include....
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.... authority was not competent to check such goods in transit. 13. A Division Bench judgment of this Court in International Switch Gears's case (supra), set aside the notice and initiation of proceedings under Section 14-B of the Punjab General Sales Tax Act (46 of 1948), where the goods were being transported in animal driven cart. The same being not covered in the definition of motor vehicle at the relevant time. This Court opined that the action of the authorities was without jurisdiction. The relevant para thereof is extracted below: ''..........It cannot, therefore, be accepted, as argued by Shri Sawhney, that sub-section (6) of section 14-B would be attracted even in the case of an animal-driven cart carrying the....