MORINDA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) These appeals are against the order of the Value Added Tax Tribunal, Punjab dismissing the appeals filed by the appellant against the order of the Deputy Excise and Taxation Commissioner which confirmed the order passed by the Excise and Taxation Officer-cum-Designated Officer raising an additional demand for tax, interest and penalty under the provisions of the Punjab Value Added Tax Act, 2005 (the Act).

(2.) It is agreed that the appeals raise a common question of law and may be disposed of by a common order and judgment. For convenience, we will refer to the facts from VATAP-41-2016.

(3.) According to the appellant, several questions of law arise in this appeal. However, by an order dated 21-9-2016, another Division Bench of this Court issued notice of motion only on question (v) which reads as under:-