TMI Blog2010 (8) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... d May 6, 2008 passed by the Value Added Tax Tribunal, proposing following substantial questions of law: (i) Whether the orders passed by the learned VAT Tribunal, Punjab deserves to be quashed in view of the law laid down by the honourable Supreme Court in the case of Assistant Commercial Taxes Officer v. Bajaj Electricals Ltd. [2008] 18 VST 436 (SC)? (ii) Whether the penalty order dated May ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and circumstances of the case (v) Whether the learned Tribunal passed different orders when the goods involved in both the cases were jewellery and were brought in the State of Punjab without giving information at any ICC and without any proper and genuine documents? The Checking Wing of the Excise and Taxation Department, Chandi- garh, checked Ved Pal, representative of the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that declaration is made. Provision to section 51(2) may be applicable when the person is selling goods from within or outside the State in the course of inter-State trade or commerce. If the goods are brought into Punjab with or without making declaration and then are sold in Punjab, then this may not be inter-State sale by that person and may be the sale within the State. Only one per cent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take place at Delhi. We have heard learned counsel for the appellants. The learned counsel for the appellants submitted that the finding recorded by the Tribunal was erroneous and if such a plea was upheld, it will encourage evasion of tax. We are unable to accept the submission. The Tribunal has recorded categorical finding, after appreciating the facts and circumstances of the case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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