CHUMBER TEXTILES Vs. STATE OF PUNJAB AND ANR.

JUDGEMENT

(1.) THE assessee has filed the present appeal under Section 68 of the Punjab Value Added Tax Act, 2005 against the order of the Tribunal in Appeal No. 59 of 2007 -08 (VAT) decided on October 30, 2007 (annexure P9) raising the following substantial questions of law:

(2.) THE appellant is a dealer registered under the provisions of the Punjab Value Added Tax Act, 2005 (hereinafter referred to as "the VAT Act, 2005") and is engaged in the business of purchase and sale of bed sheets, blankets, etc., having its place of business at Moga, District Moga. The appellant filed his four quarterly returns under the VAT Act, 2005 during the year 2005 -06. During the course of scrutiny of returns, it was noticed by the Designated Officer -cum -Excise and Taxation Officer, Moga that the dealer/assessee had made purchases of bed sheets and blankets, etc., from outside the State of Punjab and after comparing the data of inter -State purchases available in computer system of the department it was found that the dealer has omitted to reflect in returns, purchases worth Rs. 4,85,024.

(3.) IN view of the above admission of the assessee, he was assessed. The relevant part of the order of the assessing officer is reproduced hereinafter below: