9911796707
TMI Blog2007 (3) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 submersible pumps was detained by the Excise and Taxation Officer, ICC (Import) at Shambhu Barrier. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x-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 pumps and submersible pumps covered under item 34D(1) or are used as agricultural implements? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal 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 premises that submersible pumps being carried by the petitioner were taxable under the Act. Accordingly, inten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty 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 case. With the consent of the parties, we have proceeded to answer the question at this stage. This court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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