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TMI Blog2007 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... al Sales Tax Act, 1948 (for brevity, "the Punjab Act") with a prayer for referring the question of law emerging out of order dated July 1, 2005 passed by the Sales Tax Tribunal II, Punjab. The applicant is a registered dealer under the Act and the Central Sales Tax Act, 1956 (for brevity, "the Central Act") dealing in submersible pump sets. Vehicle No. HR 37 A 9437 carrying sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exures P 3 and P 4). It is appropriate to mention that the claim of the dealer that the goods are tax-free was not accepted. The following questions of law have been claimed by the applicant: "(i) Whether the action of the concerned authorities below to decide the goods as taxable or tax-free item in the summary proceedings is legally sustainable in the eyes of law; (ii) Whether monoblock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed by the competent authority under section 14B of the Act on April 30, 2003 which resulted in the dismissal of second appeal by the Tribunal on July 1, 2005. The reference application is also beyond 60 days. After hearing learned counsel we are of the considered view that the application deserves to be allowed. In the present case the penalty against the petitioner has been upheld on the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Punjab) decided on November 29, 2006Reported at [2007] 5 VST 363 (P&H) has held that order imposing penalty was without jurisdiction. Though in the present proceedings, the prayer made is for directing the Tribunal to refer the question of law to this court in appeal, however, undisputed facts are already on record, the regular course, if follows, would unnecessarily delay the disposal of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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