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TMI Blog2023 (10) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... authority proceeded against ex-parte and had passed the order on the basis of evidence with them and the verification carried out at their own level from Delhi. When it was found that the dealer had accounted for these transactions at Delhi, they extended the benefit of F form to the appellant. The appellant authority has not referred to the provisions of Section 3(a) of the Central Sales Tax Act, Rules 1957 as reflected at Page 43 of the paper book where the assessee apart from producing form F is required to maintain all the conditions to claim the benefit of exemption to claim these sales on consignment basis. The appellant has not assisted in giving complete addresses of the Company namely, Shakti Trading Company and Ghansi Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 29 of the Punjab Value Added Tax, 2005, (for short Act, 2005 ) Annexure A-1, the business premises of the dealer was inspected by Mobile Wing, Bathinda and thereafter, notice under Section 29 under the Act, 2005, was issued. The dealer failed to appear and produce his account books in support of his claim of consignment sales. The officers proceeded to decide the case ex-parte on merits as per the record available with them. As per the records available, the officers rejected the sale made to the dealers outside the State of Punjab amounting to Rs. 12,09,36,486/- on the ground that they were considered as local sales within the State of Punjab as the dealer had not shown any dispatch outside the State. With respect to the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored. Against this order the appellant has come up in appeal. A perusal of the order dated 28.12.2007 (Annexure A-3) shows that no opportunity of cross-examination was given to the dealer and it has also been observed that payments had been received by the appellant either through cheques or drafts and the transactions were duly entered in the account books reflected in the returns and VAT-20. In the present case, opportunity of hearing could only be granted to the appellant had he appeared before the assessing authority. As per order Annexure A-2, dated 28.12.2007, number of opportunities had been given to the appellant, however, he did not put in appearance nor produced any F form and the authority proceeded against ex-parte and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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