2006 (7) TMI 587

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..... ns of the Punjab Value Added Tax Act, 2005 (for short, "the VAT Act"). As against the rate of tax specified in residual entry, i.e., 12.5 per cent a lower rate of 4 per cent has been specified against entry 88 of Schedule B which is as under: "88. Processed fruits, vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed co .....

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..... ent could be invoked only in the case of "fraud", "wilful neglect with a view to evade or avoid payment of tax" or "not paying the tax due". Learned counsel for the State, on the other hand, submitted that entry 88 could not be invoked as potato chips were not covered by the items mentioned in the said entry. It is also submitted that the jurisdiction under section 3 .....

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..... ato chips will be covered by entry 88 and whether jurisdiction under section 30 could be invoked in the facts and circumstances of the present case. In view of the alternative remedy available to the petitioner, we relegate the petitioner to the alternative remedy. It is, however, made clear that if the petitioner prefers an appeal within one month from today, learned counsel for the State has fa .....

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