Bharat Bhushan Parsoon, J. - (1.) This appeal by the Department is directed against order dated 6.11.2008 passed by the Punjab Value Added Tax Tribunal (in short the Tribunal) whereby appeal of the respondent-company had been accepted and orders of the Assistant Excise & Taxation Commissioner (AETC), Information Collection Centre (ICC) Export, Shambhu, Patiala as also of the Appellate Authority, viz, Deputy Excise & Taxation Commissioner (Appeal)-cum-Joint Director (Enforcement), Patiala Division, Patiala (DETC) of 31.12.2003 and 26.10.2004 respectively, were reversed.
(2.) On 20.12.2003, three vehicles loaded with paper showing stock transfer by respondent-company to its branch office at Delhi arrived at ICC Shambhu with relevant documents for the generation of form ST-XXIV as required under Clause (4) of Section 14-B of the Punjab General Sales Tax Act, 1948 (in short the Act). After getting the form ST-XXIV generated at the ICC centre, drivers of the said vehicles produced the stock invoices, ground receipts (GR) and forms ST-XXIV before the Excise & Taxation Officer on checking duty.
(3.) During the process of inspection, having found three loading slips issued by the respondent-company, with the drivers showing that the loaded goods were to be delivered to M/s CWC Stores, GT Road, Shahdara, New Delhi, the checking officer thus concluded that the goods were not to be delivered to the branch office of the respondent-company but were to be delivered elsewhere. Having raised the doubt, in order to verify the correctness and validity of the documents, i.e., the stock transfer invoices, GRs, etc., the checking officer ordered for detention of the goods alongwith documents under Section 14-B(6)(i) of the Act. On 23.12.2003, the respondent-company got the goods released against surety bond in terms of provisions of Section 14-B(6)(i) of the Act.;