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2016 (2) TMI 653 - PUNJAB AND HARYANA HIGH COURT

2016 (2) TMI 653 - PUNJAB AND HARYANA HIGH COURT - TMI - Evasion of sales tax / value added tax (VAT) - levy of penalty - transaction is in the court of interstate sale and not local sale - jurisdiction of state government - proceedings based on the statement of the Driver - Held that:- The appellant relies upon the invoice and challan outward to substantiate that the transaction with the Government organization NAFED was bonafide and genuine. The Tribunal has not looked into the entire document .....

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or The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana with Mr. Saurabh Mago, AAG, Haryana. AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals bearing VATAP Nos. 134 and 148 of 2012 as it was not disputed by learned counsel for the parties that the issues involved therein are identical. For brevity, the facts are being taken from VATAP No. 134 of 2012. 2. VATAP No. 134 of 2012 has been filed by the assessee under Section 36 of the .....

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on the part of the appellant where the payments are made in advance through bank channels? 2. Whether on the facts and circumstances of the case, the ld. Tribunal was justified in upholding the order of Ld. AETO on the basis on the statement of driver in the light of judgment of Krish Pack 28 PHT 27 of this Court? 3. Whether on the facts and circumstances of the case, the Ld. Tribunal was justified in holding that the documents produced by the appellant were manipulated even though no enquiry ha .....

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fied in upholding the penalty levied under Section 37(6) of the HGST Act even though the transaction in question would be an interstate sale as recorded by the AETO for which the provisions of CST Act have not been invoked? 4. The appellant-dealer is engaged in the business of sale and purchase of foodgrains on intra-state as well as inter-state basis. It regularly makes purchases of mustard seed from National Agricultural Co-operative Marketing Federation of India Ltd. (NAFED), a Government of .....

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ted 5.2.2004 (Annexure A-2). Since the goods were sold on interstate basis to Calcutta buyers, the appellant was required to issue an invoice and Form ST-38 which could have been issued after the receipt of invoice from the NAFED. The NAFED had issued the invoices at 8.20 PM on 28.1.2003 (Annexure A-3). When the said vehicle was waiting on the roadside for the documents required for carrying the goods, the same were checked and detained by the Assistant Excise and Taxation Officer (AETO). Accord .....

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Annexure A-6, the appellant filed an appeal before the Joint Excise and Taxation Commissioner (Appeals) [JETC(A)] who vide order dated 25.11.2003 (Annexure A-8) upheld the order of the AETO and dismissed the appeal. Being dissatisfied, the appellant filed an appeal along with stay application (Annexure P-9 Colly) before the Tribunal. The appellant also produced the ledger account (Annexure A-10) before the Tribunal. However, the Tribunal vide order dated 11.4.2012 (Annexure A-11) dismissed the a .....

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