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2012 (10) TMI 299 - PUNJAB AND HARYANA, HIGH COURTImport by unregistered dealer - detention of goods - Held that:- Tribunal concluded that there was no error on the part of the respondent-dealer as full sales tax on the transaction being inter state sale had been paid and the element of tax in Punjab State was not involved. It was also noticed that there was voluntary reporting at ICC and the goods were accompanied by proper and genuine documents complete in all respects. Also payments for the transactions were made through the banking channels i.e. by cheques and were not kept out of the books of account. There is nothing on the record to infer or conclude that the goods were meant for resale or use of manufacturing activity of the purchasing party. If the department had produced evidence in proof of the fact that M/s Aerens Entertainment Zone Limited has agreed to sell this project after its completion to a third party, then the matter would have been examined from that angle. In the absence of such evidence, there can be no escape from the finding that the goods were meant for self-consumption as these were to be installed by the consignee in the Festival City, Ludhiana Project. These goods having been made specifically for the project could be hardly sent by way of stock transfer to Punjab Branch. This may be the reason for paying full CST on this interstate sale, thus Tribunal have not been shown to be perverse or illegal - in favour of assessee.
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