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M/s Eastman International Versus State of Punjab And Another

2015 (12) TMI 529 - PUNJAB & HARYANA HIGH COURT

Detention of goods - Evasion of tax - Transportation of goods by ingenuine documents - Held that:- After considering the entire material on record and the documents, it has been recorded that the documents accompanying the goods were not genuine. The goods which were intercepted by the detaining officer were meant for trade. The dealer had made an attempt to evade the payment of tax by transporting the goods by ingenuine documents. - Though the quantity in both the bills was the same but the rat .....

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ssee. - VATAP No. 255 of 2014 (O&M) - Dated:- 18-8-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Petitioner : Mr. K. S. Dhillon, Adv For the Respondent : Mr. Piyush Kant Jain, Addl. A. G. Punjab JUDGMENT Ajay Kumar Mittal, J CM No.13884-CII of 2015 1. The documents Annexures A.4 to A.10 are allowed to be taken on record. CM stands disposed of. VATAP No.255 of 2014 2. The assessee has preferred this appeal under Section 68 of the Punjab Value Added Tax Act, 2005 (in short, "the PVA .....

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of account as per the provisions of law? iv) Whether mere saving/avoiding of unnecessary expenses of transportation and incidental charges in this recession is an offence and liable for imposition of penalty? v) Whether it was compulsory upon the appellant to firstly reload rejected goods from M/s Dolphin Rubber Ludhiana and bring it to appellant's premises and thereafter again reload said goods from appellant's premises for sending it to Oswal Enterprises Jalandhar? vi) Whether the impu .....

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0/- totalling ₹ 767520 to M/s Oswal Enterprises, Jalandhar. The bill was covered with GR No.7741 dated 20.10.2009 of M/s Shitla Road Lines, Transport Nagar, Ludhiana. The goods were being transported in Vehicle No. PB-08U-9793 and the documents covering the goods were proper and genuine as required under Section 51(2) of the PVAT Act. While the goods in question were being transported, the same were checked by Excise and Taxation Officer, Ludhiana and detained on the ground that a note was .....

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the same date i.e. 20.10.2009. Later on, when the Managing Director of M/s Dolphin Rubber Limited checked the goods, he asked the concerned person that since the same were not as per their specification, they be rejected and convey the message to the selling dealer. Moreover, he further ordered that while returning the goods, a note must be mentioned on bill No. EVAT 91704 and issue a debit note for accounts purposes. When the appellant was making arrangement to bring the goods back, another ord .....

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VAT 91705 already issued by the appellant was handed over to the person incharge/driver of the vehicle. The bill was also covered with GR No.7741 of M/s Shitla Road Lines, Ludhiana. The appellant in order to avoid incidental charges got reloaded the goods from the premises of M/s Dolphin Rubber Limited, Hambran, Ludhiana and the same were being transported to the premises of M/s Oswal Enterprises, Basti Bawa Khel, Jalandhar. Before the goods in question were transported from the business premise .....

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Excise and Taxation Commissioner (Appeals) Ludhiana vide order dated 26.11.2012, Annexure A.2. Still not satisfied, the assessee filed appeal before the Tribunal. Vide order dated 25.11.2013, Annexure A.3, the Tribunal dismissed the appeal. Hence the instant appeal by the assessee. 4. We have heard learned counsel for the parties. 5. Learned counsel for the appellant submitted that the goods which were rejected by M/s Dolphin Rubber Limited, Hambran, Ludhiana and lying at its premises were sold .....

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ining officer were meant for trade. The dealer had made an attempt to evade the payment of tax by transporting the goods by ingenuine documents. On EVAT No.91704 dated 20.10.2009 issued by the appellant in favour of M/s Dolphin Rubber Limited for ₹ 7,56,000/-, there was a mention that the goods were rejected. Invoice EVAT No.91705 of the same date used by the appellant favouring M/s Oswal Enterprises, Jalandhar also had a similar note that the goods rejected and return back. Though the qua .....

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s Eastman International, Ludhiana in favour of M/s Dolphin Rubber Limited, Hambran for ₹ 7,56,000/- the goods were rejected. On invoice No. EVAT 91705 dated 20.10.2009 used by M/s Eastman International, Ludhiana in favour of M/s Oswal Enterprises, Jalandhar also a note has been recorded that the goods rejected and return back". However, the quantity in both the bills is the same but the rates and amounts differ. According to the appellant-dealer, there is difference of 90 kg. in weigh .....

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