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2009 (2) TMI 760 - HC - VAT and Sales TaxWhether, on the facts and circumstances of the case, the officer in-charge of the check barrier was not empowered under section 14B of the Punjab General Sales Tax Act, 1948 read with rule 3A of the Central Sales Tax (Punjab) Rules, 1957, to check and detain the goods and impose penalty on the ground that it was an inter-State sale and not transfer of goods on consignment basis? Held that:- The order of penalty passed by the Officer in-charge of the check-post, dated July 11, 1991 and consequential order passed by the Appellate Authority as well as by the Tribunal are not sustainable in the eyes of law because the jurisdiction of classifying the nature of transaction has been assumed by the Officer incharge of the check-post. In the regular assessment, as has been noticed in the preceding para, the transaction has been found to be consignment sale by the Assessing Officer. The aforesaid factual position would be clear from the perusal of order of assessment along with the affidavit, which have been taken on record as mark "A". Therefore, the question of law deserves to be answered in favour of the dealer and against the Revenue.
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