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2012 (12) TMI 115 - PUNJAB AND HARYANA HIGH COURTPunjab Value Added Tax - Detention of goods – alleged that attempt to evade/avoid tax was made by the petitioner by not reporting the paddy/rice at the barrier - goods were meant for trade and not covered by proper/genuine documents – Held that:- Vehicle has to be released in accordance with provisions of Section 51(6)(a) of the Act. In respect of the goods, the explanation under Section 51(7) of the Act must be interpreted in the light of the provisions of sub Section (5) of Section 62 of the Act. Accordingly, the principles of harmonious construction would lead us to a conclusion that 30% of the penal amount be deposited by the petitioner - writ petition stands disposed of
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