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2010 (9) TMI 873 - HC - VAT and Sales TaxInter state sale versus intra-State sale - Penalty under Section 51(7)(b) of the Punjab Value Added Tax 2005 - The stand of the assessee was that goods were being transported in pursuance of an agreement for sale and nature of transaction was inter-State sale 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 petitioner furnished all the information and raised a dispute of taxability relying upon the judgment in Kone Elevators (India) Ltd s case (2005 -TMI - 105511 - SUPREME COURT OF INDIA). 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. - Decided in favor of assessee.
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