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TMI Blog2010 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... Kant Jain, Additional Advocate General, Punjab for the respondents. ADARSH KUMAR GOEL, J ( Oral) 1. This petition seeks quashing of order dated 25.7.2010 (Annexure P-10) passed by respondent no.2 imposing penalty under Section 51(7)(b) of the Punjab Value Added Tax, 2005 (hereinafter referred to as "the Act"). 2. Case of the petitioner is that on 17.7.2010 goods of the petitioner being elevator ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order, learned counsel for the petitioner submits that transaction in question was clearly of inter-State sale which occasioned the movement of goods from the State of Maharashtra to the State of Punjab. Similar transaction was involved in case State of Andhra Pradesh Vs. Kone Elevators (India) Ltd. (2005) 26 PHT1 (SC) (FB) decided by Hon'ble Supreme Court wherein it was held that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... saction was patently of works contract and not inter-State sale. 6. The plea of alternative remedy cannot be accepted as question involved in the present case is of lack of jurisdiction on admitted facts. 7. In the present case, the petitioner furnished all the information and raised a dispute of taxability relying upon the judgment in Kone Elevators (India) Ltd's case (supra). In such a situati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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