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TMI Blog2013 (3) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... , the facts are being taken from C.W.P. No. 4621 of 2013. The petitioner is a dealer registered under the Delhi Value Added Tax Act and as also under the Central Sales Tax Act, 1956. The petitioner received an order from Guru Nanak Dev University, Amritsar, for supply of water purifiers. Such purchase orders dated February 12, 2013 and February 21, 2013 have been appended with the writ petition as annexure P1. The petitioner sent goods on free on rail (f.o.r.) basis and has charged full rate of Central sales tax at 12.5 per cent. The goods were sent through truck No. HR55L-0596 and GR No. 50579 of Capital Transport Company, New Delhi. The truck reached Information Collection Centre (ICC), Shambu on February 27, 2013 for giving information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meant for trade between a registered dealer of Delhi and Punjab by disguising the same in the shape of an inter-State sales of goods between a registered dealer at Delhi and an unregistered person in Punjab of goods not meant for trade. Thus, the goods along with vehicle were detained under section 51(6)(a)(b) of the Punjab Value Added Tax Act, 2005 (for short, "the Punjab VAT Act") by the detaining officer. Reliance is also made to the statement of the proprietor recorded on February 28, 2013 that the goods are on f.o.r. basis and he is the owner of goods as no payment has been received by him regarding the said goods from the consignee. Thus, the goods were still the property of the petitioner. It is thus inferred that the prima facie ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties and Mr. Bangar, who appeared in person and find that action of Mr. Bangar is wholly unwarranted, perverse and smacks of mala fides. The documents produced by the petitioner shows that the goods have moved from Delhi on the basis of invoice, annexure P2, the net price is f.o.r. destination. Ms. Radhika Suri, learned State Counsel, fairly admitted that receipt of price is not a pre-condition for movement of goods from the consignor to consignee in the course of inter-State sales. In fact, the definition of "sale" relied upon by Mr. Bangar contained in section 2(g) of the Central Sales Tax Act, 1956 itself contemplates that the sale with its grammatical variations and expressions means, transfer of property in goods by one per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another; secondly, the sale is effected by transfer of documents of title to the goods and thirdly, such movement of goods must be from one State to another, where the sale concludes. The said tests were taken into consideration by a Division Bench of this court in Osaw Agro Industries Pvt. Ltd.'s case [2007] 9 VST 393 (P&H) and Dada Motor Garage's case [2009] 23 VST 465 (P&H) and held that the sale is in the course of inter-State sale. In view of the tests laid down in the aforesaid judgment, we find that three tests are satisfied in the present case as well. Annexure P1 is the order placed by Guru Nanak Dev University, a statutory incorporated university placing order on the petitioner for purchase of certain goods. Annexure P2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner states that this officer keeps harassing the transporters at the barrier and detains goods some times on flimsy grounds and refuses to release them even when security is furnished. Similar allegations have been made against this officer in some other cases as well which are still pending before us. Without expressing any opinion on the merits of those cases, we cannot resist in observing that the excuse given by this officer in this case cannot be accepted and his conduct justified. The plea that the file was not with him appears to be more of a mode to harass the petitioner. We, therefore, allow this writ petition and direct the respondents to release the goods forthwith. Since the goods and the vehicle were detained even after the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of detaining the goods. The enquiry shall be undertaken without any loss of time and can be completed within a period of two months from the date of receipt of certified copy of this order. It is needless to observe that the bank guarantee furnished by the petitioner shall be released immediately." In Azad Pipes Pvt. Ltd.'s case C.W.P. No. 14386 of 2011, decided on August 12, 2011, the following observations have been made: "After considering the contentions raised by learned counsel for the parties, in our opinion, considering the conduct of the officer, who dealt with the case of the petitioner in the manner which was indefeasible and the State had to ultimately concede the relief prayed for, the officer deserves to be burdened with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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