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2007 (8) TMI 655 - HC - VAT and Sales TaxViolation of section 21 of the Punjab VAT Act - Held that:- Multiple taxation as claimed by the respondents would result in hampering the free movement of goods between the States as provided by article 301 of the Constitution and therefore would be prejudicial to freedom of trade, commerce and intercourse throughout the territory of India, and for the unity and integrity of the country. Therefore, we find that the petitioner has not violated section 21 of the Punjab VAT Act as has been claimed by the respondents. For the reasons stated above, this petition succeeds. The notice dated day 2, 2007 (annexure P4) is quashed and respondents are saddled with costs of ₹ 10,000 which initially shall be paid by the respondent-State to the petitioner. In view of the fact that the Excise and Taxation Officer, respondent No. 2, is not impleaded in person we direct the respondentState to hold an enquiry and the costs of ₹ 10,000 be recovered personally from the officer who may be found guilty for having committed the lapse of detaining the goods.
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