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TMI Blog2017 (3) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... ermine the issues on which the matter was remanded by the Tribunal? ii) Whether in the facts and circumstances of the case, the Tribunal could have remanded the matter back to the penalizing officer to answer the questions which fall within the ambit of the regular assessing authority? iii) Whether in the facts and circumstances of the case, the Tribunal after coming to the conclusion that the questions involved in the case were regarding nature of transaction and regarding sale or right to use, still could have continued the proceedings under Section 51 of the PVAT Act by remanding the matter back? iv) Whether in the facts and circumstances of the case, Section 51 of the PVAT Act could have been invoked in the present case when the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal. Learned counsel for the appellant, while referring to the judgment of Hon'ble the Supreme Court in 20th Century Finance Corporation Ltd. and another vs. State of Maharashtra, AIR 2000 (SC) 2436 submitted that the transaction in the present case being during the course of interstate trade and commerce, no tax was leviable in the State of Punjab. The consignment was accompanied with all the requisite documents. The import of goods into the State of Punjab was declared at the check post, voluntarily. The officer posted at the check post had no jurisdiction to go into the nature of transaction to opine that it was not accompanied by proper documents and levy penalty. He further submitted that such a jurisdiction was with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties and perused the paper book. There is no dispute on the proposition of law that the nature of transaction cannot be gone into by the Officer at the check post. It is the job of the regular assessing authority. Number of judgments have been cited by learned counsel for the appellant on that issue, which could not be disputed. The Tribunal while accepting the appeal filed by the appellant, recorded that following issues, arise for consideration:- "1. Whether the invoice issued by the company was as per rules of procedure. 2. Whether the invoice issued by the company was a sale in favour of the schools or conferred a right to use only and it does not amount to sale. 3. Whether the transfer of goods is an interstate sale or stock trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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