2023 (10) TMI 105

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....ppellant(s) : Mr. Shantanu Bansal, Advocate. For the Respondent : Mr. Saurabh Kapoor, Addl. A.G. Punjab. RITU BAHRI, J. This common order shall dispose of abovementioned two appeals as the issues involved in these appeals are identical in nature. However, for the sake of brevity, the facts are being extracted from VATAP-41-2010. The appellant has come up in appeal against the order dat....

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....hey were considered as local sales within the State of Punjab as the dealer had not shown any dispatch outside the State. With respect to the goods sent to M/s Begraj Ashok Kumar, Silligudi and M/s Madan Gopal and company, they had crossed the ICC and the dealer had produced the information. He had also shown dispatches of khal sarson amounting to Rs. 68,29,136/- to M/s Keshav Trading Company, ....

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....Appeals), Faridkot Division, H.Q., at Bathinda, vide order dated 28.12.2007 (Annexure A-3) and demand was reduced to Rs. 4,28,052/- and this was reduced on account of non-production of 'F' forms and further holding that no penal action was required to be taken against assessee. Against this order, State of Punjab went in appeal before the Tribunal whereby the appeal was accepted and the order pass....

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.... passed the order on the basis of evidence with them and the verification carried out at their own level from Delhi. When it was found that the dealer had accounted for these transactions at Delhi, they extended the benefit of 'F' form to the appellant. The appellant authority has not referred to the provisions of Section 3(a) of the Central Sales Tax Act, Rules 1957 as reflected at Page 43 of the....