State Of Punjab vs. M/S Kamal Enterprises
Held
The Court held that the benefit of consignment sales cannot be allowed if the validity of 'F' forms is denied by the issuing authority. The VAT Tribunal erred in setting aside assessment orders based on presumptions and discarding inter-departmental communications.
Facts
The respondent-assessee claimed consignment sales supported by 'F' forms. However, inter-departmental communications revealed that the Delhi dealers denied receiving goods and that the 'F' forms were not issued by the competent authority.
Key Issues
Whether consignment sales benefit can be allowed when 'F' forms are invalid, and if the VAT Tribunal correctly disregarded inter-departmental evidence.
Sections Cited
Section 6A of the CST Act, Section 90 of the PVAT Act
AI-generated summary — verify with the full judgment below
VATAP-15-2021 (O&M) alongwith connected appeals -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 1- VATAP-15-2021 (O&M) Date of Decision:07.11.2025 State of Punjab Through the Deputy Commissioner State Tax, Punjab ...Appellant Vs. M/s Kamal Enterprises,Anaj Mandi, Samrala, Ludhiana ...Respondent 2- VATAP-16-2021 (O&M) Date of Decision:07.11.2025 State of Punjab Through the Deputy Commissioner State Tax, Punjab ...Appellant Vs. M/s Kamal Enterprises, Anaj Mandi, Samrala, Ludhiana ...Respondent 3- VATAP-17-2021 (O&M) Date of Decision:07.11.2025 State of Punjab through the Deputy Commissioner State Tax, Punjab ...Appellant Vs. M/s Anpurna Traders, Anaj Mandi, Samrala, District Ludhiana ...Respondent 4- VATAP-18-2021 (O&M) Date of Decision:07.11.2025 2026.01.30 10:36 I am the author of this document at the bottom of left side
VATAP-15-2021 (O&M) alongwith connected appeals -2- M/s A.K. Traders, Anaj Mandi, Samrala, District Ludhiana ...Respondent 5- VATAP-19-2021 (O&M) Date of Decision:07.11.2025 State of Punjab through the Deputy Commissioner State Tax, Punjab ...Appellant
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