(1.) THIS judgment will dispose of CWP Nos. 14997, 15031, 15114, 15137 and 15436 of 2005.
(2.) FACTS have been taken from CWP No. 14997 of 2005. This petition seeks quashing of notices Annexures P-7 to P-10 issued under Section 51 of the Punjab Value Added Tax Act, 2005 by respondent No. 3, the Excise & Taxation Officer-cum-Detaining Officer, ICC (Export), Mehmadpur (Shamboo), District Patiala and respondent No. 4, the Assistant Excise and Taxation Commissioner, ICC (Export), Mehmadpur (Shamboo), District Patiala.
(3.) CASE of the petitioners is that invocation of jurisdiction to impose penalty at the check post was not called for as in the Schedule 'A' prescribed under Section 16 of the Act, list of tax free goods carried an entry "Textile fabric including terry towels" at Serial No. 52 while only relevant entry in the list of the taxable goods prescribed under Section 8 of the Act in Schedule 'B' is at Serial No. 5 "Bed sheets, pillow covers and other made ups". It was submitted that case of the petitioners is that the textile fabric included blankets as per interpretation given to the term 'textile' in the judgments by the Hon'ble Supreme Court in Union of India and others v. Gujarat Woollen Felt Mills, 1977 ELT (J 24); Delhi Cloth and General Mills Co. Ltd. v. State of Rajasthan and others, 1980(46) STC 256 (SC); Fenoplast v. State of A.P. and others, 1999(144) STC 559 (SC); Porritts and Spencer (Asia) Ltd. v. State of Haryana, 1978(43) STC 433 (SC); Innamuri Gopalan and others v. State of Andhra Pradesh and another, 1963(2) SCR 888 (SC); Filterco and another v. Commissioner of Sales Tax, Madhya Pradesh and another, 1973(61) STC 318 (SC); Shree Meenakshi Mills Ltd. v. Union of India, AIR 1974 Supreme Court 366; Ess Dee Carpet Enterprises v. Union of India and others, AIR 1990 Supreme Court 455 and various High Courts in Hoshyar Singh Suresh Chandra Sarees Pvt. Ltd. v. Commissioner, Sales Tax, New Delhi and another, 2004(136) STC 173 (Delhi); State of Tamilnadu v. Madura Coats Ltd., 1996(100) STC 403 (Madras) and The State of A.P. v. Goodyear India Ltd., 1989(74) STC 47 (Madras).
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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