9911796707
TMI Blog2020 (12) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner through instant two Writ Petitions under Article 226 and 227 of the Constitution is seeking quashing of assessment orders dated 15.12.2015, 16.11.2018 & 20.11.2019 for the Assessment Years 2010-11, 2011-12 & 2012-13 respectively passed under Section 29 of the Punjab Value Added Tax Act, 2005 (for short 'PVAT Act') by Excise and Taxation Officer and in alternative seeking direction to First Appellate Authority to hear appeal without insisting for pre-deposit as required under Section 62(5) of the PVAT Act. 2. The petitioner is registered with Punjab VAT Authorities- Respondent under PVAT Act, 2005 and Central Sales Tax Act, 1956 (for short 'CST Act'). The petitioner in its ordinary course of business entered into a contract dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer of documents of title to the goods during their movement from one State to another State. To establish the sale inter-state sale, in terms of different provisions of CST Act the original seller furnishes Form 'E-1' and subsequent buyer supplies Form 'C' which are obtained from jurisdictional VAT Authorities. In the case in hand, the petitioner obtained Form 'E-1' from its seller and 'C' from NFL who in turn had obtained from VAT Authorities-Respondent. 5. The respondent during all the years in question continued to issue Form 'C' and petitioner availed benefit of deemed inter-state sale, however the Assessing Authority at a later point of time formed an opinion that sale effected by petitioner is not inter-state sale, thus they are lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of movement of goods. He further vehemently contended that Form 'C' in respect of each transaction was issued by respondent which till date has not been cancelled, thus petitioner cannot be fastened with liability of VAT. In support of his contention he relied upon judgments of this court in the case of State of Punjab Vs. Dada Motor Garage MANU/PH/10/2009 and Rions India Vs. State of Punjab MANU/PH/3598/2013. Mr. Bansal though claimed that impugned orders are contrary to law yet offered to deposit Rs. 5 Crore which comes to 25% of tax demanded as pre-deposit and prayed that First Appellate Authority may be directed to hear appeals on merits which stand dismissed on the ground of non-compliance of requirement of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as interstate though vide impugned orders has declared intra-state. The petitioner has entered into contract with NFL, a State owned company so there seems no manipulation of terms and conditions in the contract. To declare transactions in question as 'inter-state', there is no dispute with respect to two out of three conditions namely (i) the goods in question moved from one state to another state and (ii) movement concluded in State of Punjab i.e. other than State from which goods started. The dispute is confined to transfer of title of goods. As per terms and conditions of the contract as reproduced in the impugned assessment order and pointed out by counsel for the petitioner, the property in goods was transferred by way of transfer of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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