M/S Crompton Greaves Ltd vs State Of Punjab And Anr on 17 March, 2023
In M/s. Thyssen Krupp Elevator (India) Pvt. Ltd.'s case
(supra), the goods were being transported from Maharashtra to State of
Punjab. The goods were detained on the ground that the transaction in
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Neutral Citation No:=2023:PHHC:047221-DB
VATAP-1-2011 (O&M) 2023:PHHC:047221-DB -8-
question was clearly of intra-State sale in the State of Punjab as the goods
were to be used in the works to be executed in the State of Punjab. The writ
petition was allowed by not giving plea of alternative remedy to the
respondents on the ground that once the petitioner had furnished all the
information and there was a dispute of taxability, there could not be any
attempt of tax evasions.