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M/s Sahib Steel Industries, Mandi Gobindgarh Versus State of Punjab

2016 (3) TMI 2 - PUNJAB AND HARYANA HIGH COURT

Demand of VAT with interest and penalty - evasion of tax - sale and purchase of the Iron Goods (MS Bar) - Punjab Value Added Tax Act, 2005 - Tribunal vide order dated 13.8.2015 (Annexure P-6) dismissed the appeal holding that the goods were actually purchased from M/s Satpal Manku Steel Industries without any invoice to evade tax. A false invoice had been shown regarding the transaction by sister concern whereas the goods were purchased from M/s Satpal Manku Steel Industries without any payment .....

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t the Act ) against the order dated 13.8.2015 (Annexure P-6) passed by the Value Added Tax Tribunal, Punjab (hereinafter referred to as the Tribunal ) claiming the following substantial questions of law:- i) Whether the order passed by the Ld. Tribunal is not perverse, as same has been passed without any evidence on record? ii) Whether enquiry officer is not required to take any action against the firm who is saying that they have sold the goods without bill? iii) Whether the version/statement o .....

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indgarh on 1.3.2007 vide invoice No.488 dated 1.3.2007 (Annexure P-1) for 3,49,954/- which were purchased from M/s R.K. Steel Rolling Mills, Khanna vide bill dated 1.3.2007 for a sum of 3,46,758/-. The truck bearing registration No. PB-23E-7996 carrying the said goods was detained by the Excise and Taxation Officer, Alour Khanna while loading other goods from some other units from whom M/s Sahib Steel International purchased the goods. The detaining officer detained the goods on the ground that .....

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eal before the Deputy Excise and Taxation Commissioner (Appeals), Ludhiana Division, Ludhiana who vide order dated 26.10.2012 (Annexure P-4), copy of which was sent to the appellant on 4.3.2013, dismissed the appeal. Against the order, Annexure P-4, the appellant filed an appeal on 8.4.2013 (Annexure P-5) before the Tribunal. The Tribunal vide order dated 13.8.2015 (Annexure P-6) dismissed the appeal. Hence, the present appeal. 4. Learned counsel for the appellant submitted that all the authorit .....

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amp;H). 5. We have heard learned counsel for the appellant. 6. The owner of the goods got the goods released on 5.3.2007 without producing any invoice or other account books before the detaining officer. No explanation was furnished before the Assistant Excise and Taxation Commissioner for not producing the account books or the so called invoice of R.K. Steel Rolling Mills and the other documents including the affidavit of the driver dated 9.3.2007. Accordingly, the Assistant Excise and Taxation .....

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nnexure P-6) dismissed the appeal holding that the goods were actually purchased from M/s Satpal Manku Steel Industries without any invoice to evade tax. A false invoice had been shown regarding the transaction by sister concern whereas the goods were purchased from M/s Satpal Manku Steel Industries without any payment of tax and without invoice. The conclusion recorded by the Tribunal reads thus:- In these circumstances, it appears that the goods were actually purchased from M/s Satpal Manku St .....

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