EASTMAN INTERNATIONAL Vs. STATE OF PUNJAB AND ORS.

JUDGEMENT

(1.) The documents Annexures A. 4 to A. 10 are allowed to be taken on record. CM stands disposed of.

(2.) The assessee has preferred this appeal under Sec. 68 of the Punjab Value Added Tax Act, 2005 (in short, "the PVAT Act") against the orders dated 29.10.2009, 26.11.2012 and 25.11.2013, Annexures A. 1 to A. 3 respectively passed by the authorities, claiming following substantial questions of law: -

(3.) A few facts relevant for the decision of the controversy as narrated in the appeal may be noticed. The appellant is a registered dealer. It is engaged in the business of general order suppliers. During the course of business, the appellant sold goods i.e. raw rubber vide bill No. EVAT 91705 for Rs. 7,38,000/ - plus VAT Rs. 29520/ - totalling Rs. 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 Sec. 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 given on bill No. EVAT 91705 dated 20.10.2009 to the following effect: -