2026 (2) TMI 775

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....appeals, with the consent of both sides, the same are hereby disposed of by this common order. For the sake of brevity and convenience, facts are borrowed from VATAP-64-2009. 2. The appellant-State through instant appeal under Section 68 of Punjab Value Added Tax Act, 2005 (for short '2005 Act') is seeking setting aside of order dated 17.11.2008 passed by VAT Tribunal, Punjab (for short 'Tribunal'). 3. In the morning of 02.01.2002, Excise and Taxation Officer (for short 'ETO') Patiala stopped vehicle bearing No.CH-01P-3908 suspecting evasion of tax payable under Punjab General Sales Tax Act, 1948 (for short 'PGST'). The driver of the vehicle produced following documents:- i. Invoice-cum-delivery challan dated 31.12.2001 issue....

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....detained by ETO after reporting by dealer at ICC. Had there been intention to evade payment of tax, there was no question to report at ICC. The moment goods are reported at ICC, dealer becomes liable to enter goods in the books of accounts and pay tax. The respondent did not charge tax in the regular assessment which indicates that there was no evasion of tax. The respondent was an American company and bulk of goods were cleared on 31.12.2001 i.e. last date of financial year. The respondent could arrange many trucks on 31.12.2001, however, 2-3 trucks could be arranged on 01.01.2001, thus, alteration with respect to GR and truck number was made in invoices. 8. Heard the arguments and perused the record. 9. The State has filed appeal un....