2011 (4) TMI 1263

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..... NT This appeal has been preferred by the Revenue under section 68 of the Punjab Value Added Tax Act, 2005 (for short, "the Act") against the, order of the Punjab VAT Tribunal dated October 4, 2010 in Appeal No. 161 of 2010, annexure A4, claiming following substantial questions of law:- "(i) Under the facts and circumstances of the case, whether the findings of the learned VAT Tribunal were perve .....

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..... ) of the Central Sales Tax Act, 1956? (iv) Under the facts and circumstances of the case, whether the goods which were shown as being returned after a period of almost 2 years of their purchase by the assessee/respondent were not liable for charging of any CST? (v) Under the facts and circumstances of the case, whether the findings of the learned Tribunal are liable to be set aside, inasmuch as .....

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..... Tax Act, 1948, which was upheld on appeal but on further appeal, the Tribunal accepted the plea of the assessee as follows:- "The consignments had been received vide notices October 17, 2001 and July 31, 2002 of M/s. Shree Dinesh Mills Ltd. The invoices showed that these were the goods which were being returned by the appellant vide their invoice Nos. 2443 and 2444. On invoice No. 2443, it had b .....

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..... Rs which the driver in charge of the vehicle was carrying, there was a letter with the driver also from M/s. Abhishekh Industries Ltd., Ludhiana, i.e., the appellant showing that the goods were being returned to M/s. Shree Dinesh Mills Ltd., and this is not the sale. On this, CST number of the appellant and that of the consignee had been separately mentioned. The CST numbers were also there in the .....

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..... s submission. The Tribunal has dearly held that the goods were the rejected material and in the circumstances, when the vehicle; had voluntarily reported at the check-post and furnished the certificate of the concerned dealer, which was found to be genuine, it cannot be held that the impugned order suffers from perversity. No substantial question of law arises. The appeal is dismissed.
Case .....

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