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TMI Blog2009 (11) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... nging order dated April 23, 2009 (A3) passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, the Tribunal ). The Tribunal has set aside the order passed by the appellate authority in Appeal No. 49 of 2008-09 filed under section 20(2) of the Punjab General Sales Tax Act, 1948. The appellant/Revenue has claimed that substantial question of law would emerge from the order of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... screpancy in the amount of tax was found and it was found that there was excess paid tax amounting to Rs. 5,13,708 which could not be refunded on the ground of unjust enrichment. However, the fact remains that for the sales starting from January 25, 2001 onwards, the rate being charged was Rs. 48.50 per kg., which was including of tax. This rate continued after February 5, 2001 also for quite l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the learned counsel to substantiate how it would amount to undue enrichment when the dealer-respondent has not collected tax from the third party. There has not been any satisfactory explanation. The assessing officer as well as the appellate authority are presumed to have gone through the books of account and the entry of Rs. 48.50 must have been duly reflected. There is no whisper in the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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