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TMI Blog2010 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... and the tax had been paid in the State from where movement of goods started. Rejecting this stand, the Excise and Taxation Officer-cum-officer-in-charge, Information Collection Centre, Kallar Khera (District Ferozepur) took the view that transaction was of intra-State sale in the State of Punjab as goods were to be used in the works to be executed in the State of Punjab. - held that:- the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 51(7)(b) of the Punjab Value Added Tax, 2005 (hereinafter referred to as the Act ). 2. Case of the petitioner is that on 17.7.2010 goods of the petitioner being elevator components which were being transported to the State of Punjab were detained at the Information Collection Centre. Goods were accompanied by invoices issued by the petitioner in favour of M/s Barnala Builders Property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar transaction was involved in case State of Andhra Pradesh Vs. Kone Elevators (India) Ltd. (2005) 26 PHT1 (SC) (FB) decided by Hon'ble Supreme Court wherein it was held that such a transaction will be of sale and not of works contract. In any case, this was a legal issue which required adjudication and raising thereof could not be held to be attempt at evasion. Proceedings under Section 51(7) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In the present case, the petitioner furnished all the information and raised a dispute of taxability relying upon the judgment in Kone Elevators (India) Ltd's case (supra). In such a situation there could be no question of attempt at tax evasion. Invocation of jurisdiction to impose penalty at the Information Collection Centre was not called for. 6. Accordingly, we allow this writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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