Deputy Excise and Taxation Commissioner shows that the order of the Assessing Authority was upheld holding the same to be within jurisdiction and for the reason that it was duly transferred to the Assessing Authority by the competent authority. It was further held that the assessment was not barred by limitation. The argument of the assessee-petitioner seeking rebate under Rule 29(xii) of the Punjab General Sales Tax Rules, 1949 (for brevity, ‘the Rules’) on molasses used in the taxable goods i.e. Indian Made Foreign Liquor (IMFL) was not accepted on the ground that no taxable turnover of IMFL was left from where the claim of rebate could be allowed by the Assessing Authority under Rule 29(xii) of the Rules. However, in respect of taxing bottles sold with the country liquor, the case was remanded to the concerned Assessing Authority to decide it afresh by taking into account the Sales Tax Tribunal’s order rendered in the case of M/s Patiala Distillers and Manufacturers Limited, reported as (2002) 20 PHT 294. The aforesaid order passed by the Deputy Excise and Taxation Commissioner has been upheld by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, ‘the Tribunal’), in its order dated 16.7.2007, passed in Appeal Nos. 220 to 230 of 2006-07 (P-7). Accordingly, the appeals filed by the assessee-petitioner have been dismissed. Additionally, the Tribunal has directed the Assessing Authority to expedite the case after complying with the directions of the DETC(A) in the earlier remand order dated 20.6.2005 (P-2). However, the assessment orders have not been passed till date.
