TMI Blog2009 (11) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law does not survive as it has already been answered against the dealer-appellant by the honourable Supreme Court in the case of Commissioner of Commercial Taxes, Mysore v. M.G. Brothers [1974 (10) TMI 81 - SUPREME COURT OF INDIA] On the issue of inter-State sale, the Tribunal has opined that even if the contention raised by the dealer-appellant is accepted and it was treated as an inter-State sale on account of movement of goods from Punjab to Haryana, still the fact remains that the tax was assessable at four per cent, which has been charged by the respondent-State. Accordingly, the Tribunal has concluded that no useful purpose would be served by remanding the matter for fresh assessment, especially when the dealer-appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ofit and loss account, bill books, trading account, etc., and purchase orders for the years 1993-94 to 1997-98. These proceedings eventually culminated in the passing of an assessment order dated July 27, 1999 (A2) in respect of assessment year 1993-94. The Assessing Authority raised an additional demand of Rs. 25,13,809 under the provisions of the Punjab General Sales Tax Act, 1948 (for brevity, the PGST Act ). Against the order dated July 27, 1999, the dealer-appellant preferred an appeal under section 20(5) of the PGST Act. The Deputy Excise and Taxation Commissioner (Appeals), Jalandhar Division, Jalandhar (DETC), vide order dated September 21, 1999 directed the dealer-appellant to deposit Rs. 17,00,000 by October 14, 1999 and to produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier remand order dated January 28, 2002. On March 28, 2005, the Assessing Authority again passed fresh assessment orders under the PGST Act and determined the gross sales of the dealer-appellant at Rs. 2,16,66,610. After placing reliance on D forms, the Assessing Authority came to the conclusion that there was sale of motor vehicle bodies and the transactions were not of works contract as claimed by the dealer-appellant. It was further held that the sales were completed within the State and, thus, liable to sales tax under the PGST Act. Accordingly, demand of Rs. 6,92,988 towards tax was raised and penalty of Rs. 5,00,000 under section 10(7) of the Act was imposed (A5). The appeal preferred by the dealer-appellant against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Commercial Taxes, Mysore v. M.G. Brothers [1975] 35 STC 24. Confronted with the aforesaid situation, Mr. K.L. Goyal, learned senior counsel could not point out any distinguishing feature in the case in hand. Accordingly, the first question is answered against the dealer-appellant. In respect of the second question, Mr. Goyal has argued that once it is certain that the goods were to move outside the State of Punjab then the transaction is required to be considered as inter-State sale, which would not be assessable to sales tax. In support of his submission he has placed reliance on a Division Bench judgment of this court in the case of State of Punjab v. Himachal Government Timber Depot [1985] 58 STC 265 and argued that according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount of movement of goods from Punjab to Haryana, still the fact remains that the tax was assessable at four per cent, which has been charged by the respondent-State. Accordingly, the Tribunal has concluded that no useful purpose would be served by remanding the matter for fresh assessment, especially when the dealer-appellant did not show the transaction to be inter-State sale. Therefore, we are of the view that there would be no tax effect on the dealer-appellant in the facts and circumstances of the present case. Accordingly, while leaving the question of law open, we dismiss the appeal. No other issue has been raised. As a sequel to the aforesaid discussion, the appeal fails and the same is dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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