EXCISE AND TAXATION COMMISSIONER, PUNJAB Vs. NATIONAL AGRICULTURE COOPERATIVE MARKETING FEDERATION OF INDIA

JUDGEMENT

(1.) This revision petition filed under Section 68(1) of the Punjab Value Added Tax Act, 2005 (for brevity, "˜the Act "™) challenges order dated 20.4.2009, passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, "˜the Tribunal "™). According to the findings recorded by the Tribunal for the assessment year 1992-93, the assessment was finalised on 22.10.2003. Thereafter the Assistant Excise and Taxation Commissioner-cum-Revisional Authority revised the assessment on 21.6.2006 on the ground that the dealerrespondent had transferred wheat to its branches outside the State of Punjab amounting to Rs. 4,06,03,316/- after purchasing from within the State of Punjab and no tax under Section 4-B was levied by the Assessing Authority on such stock transfer nor its levy was discussed in the order of assessment.

(2.) According to the notification dated 1.10.1991, wheat was liable to purchase tax at the stage of first purchase by the first dealer. The wheat has been purchased by the dealer-respondent from various cooperative societies and Form ST-XXII-A were produced. Out of many forms, two forms were accepted and in respect of remaining five forms produced by the purchaser, the dealer-respondent was made liable to tax. The Tribunal has concluded that all Form STXXII- A were found lying in the department file and during the course of proceedings the Tribunal has called for a report from the Excise and Taxation Officer-cum-Assessing Authority, Ropar, in respect of those forms. According to the report the necessity of furnishing Form ST-XXII-A was dispensed with vide Government notification dated 1.4.1995.

(3.) The Tribunal concluded that the dealer-respondent has produced details of accounts, bills and form ST-XXII-A, which were submitted to the authorities. The Assessing Authority had allowed the claim while making the assessment and necessity of producing sales tax Form XXII-A was abolished much before the completion of assessment. The Tribunal opines that even if Form ST XXI-A were not authenticated by the concerned Assessing Authority, it was not to mean that purchase tax becomes leviable.