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TMI Blog2023 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... the generation of declaration in form VAT-XXXVI:- 1. Invoice No. 648 dated 12.7.06 of M/S Krishna Paints & Chemicals, Jalandhar for Rs.67,754/- in favour of M/s Shri Balaji Trading Co. Ghar Shadi Ram Bal Mukand More Ganj, Saharanpur (U.P.). 2. Invoice No. 225 dated 12.7.06 of M/S Super Polyme & Co. Coating Jalandhar for Rs.13,104/- in favour of M/S Shri Balaji Trading Company, Ghar Shadi Ram Bal Mukand, More Gang, Saharanpur. 3. GR No. 431 dated 12.7.06 of M/s. H.S.Aujla Transport Service from Jalandhar to Saharanpur. 4. Invoice No. 8 dated 12.7.06 of M/S R.S. Machi Mart, Ludhiana for Rs.30,800/- in favour of Nav Nidh Machine Tolls, Delhi. 5. GR No. 2197 dated 12.7.06 of M/S Tempo Transport Union, Ludhiana from Ludhiana to New Delhi. After getting the declaration in form VAT-XXXVI, the driver of the vehicle produced the above documents before the detaining officer, who after examining the same, found that the goods seemed to be excessive and needed physical verification. The goods were physically verified and found that the driver of the vehicle did not furnish the information in respect of Invoices No. 526 and 527 both dated 12.7.2006 and GR Nos. 9411 and 9412. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ials were booked in the Transport Company as these were in small quantities. G.Rs (Annexures A-4 and A-5) were issued by Satkar Tempo Transport Union dated 12.07.2006 upto Delhi Railway Station. From Delhi, the goods were to be sent by Train to the actual consignees. This fact was mentioned in the G.Rs and it was a Government supply. The inspection notes are Annexure A-6. After loading the goods, the driver of the vehicle reached at I.C.C. Shambhu where he furnished all the documents for generation of Form VAT-XXXVI. Learned counsel for the appellant has further argued that the person operating the computer failed to generate two bills of the appellant due to oversight. The driver of the vehicle furnished all the documents alongwith the computer generated information before the officer-in-charge who detained the goods on the ground that no information was generated in respect of goods. He has further argued that keeping in view the supply order (Annexure A-1) and inspection notes (Annexure A-6), the sale was being made by the appellant to Central Government Department and the Central Government Department had received sanction from the financial authority to purchase these things. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erring to judgment in the case of M/s. Jain Industries Company vs. State of Punjab 2008(31) PHT page No. 398. Heard learned counsel for the parties and perused the case file. At the outset, reference can be made to M/s. Jain Industries's case (supra). This judgment was passed by the Value Added Tax Tribunal, Punjab, Chandigarh. In that case, the goods had been transferred from Mandi Gobindgarh to Raipur in Chattisgarh and the driver of the vehicle furnished information with respect to four bills and GRs and generated Form No. XXXVI in respect of those bills and when the goods were detained, invoice No. 26 dated 26.06.2006 of Jain Industrial Company, Mandi Gobindgarh in favour of Bajrang Metallic and Power Ltd., Raipur (Chattisgarh) and GR No. 6337 dated 26.06.2006 of M/s. Ashok Akal Transport Company (Registered) from Mandi Gobindgarh to Raipur (Chattisgarh) were found. The driver had not given information with respect to these documents at the I.C.C. and no Form No. XXXVI was generated with a view to evade tax. He further gave a statement that owner had asked him that no such forms may be generated at the I.C.C. Hence, the facts of that case show that apart from four bills, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.02.2008, appeal was filed by the assessee before the first appellate authority which was dismissed vide order dated 29.09.2008 and the second appeal was dismissed by the Tribunal on 16.04.2009. The VAT appeal was allowed by the Coordinate Bench and the penalty was set aside on the ground that the goods in question were duly accompanied by invoice/GR, statutory form VAT and the insurance policy with stamp of I.C.C. at Shambhu on the GR. However, the driver being ignored and illiterate, could not generate declaration at the I.C.C. and this in itself would not amount an attempt to evade tax as the documents were sufficient to draw a conclusion that there was no attempt to evade tax unless the documents were rejected on the ground that they were not genuine. Reference can now be made to judgment passed in State of Punjab and another vs. Shree Ram Panels (2011) 46 VST 424, wherein a coordinate Bench of this Court had dismissed the appeal filed by the State of Punjab against the order of Tribunal as the Tribunal had accepted the appeal filed by the assessee and set aside the imposition of penalty on the ground that there was no violation of Section 51(4) of the Punjab Value Added Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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