M/S International Cars & Motors Ltd v. State Of Punjab & ORS
VATAP No. 1 of 2017 (O&M) 1 Gurbax Singh 2017.05.10 11:37
!"!#$%$&'(
)%& !*& $&+*%&" *%,$-$ !" ..//!++& % 0!1 ! 2&34&" 0!*% . !%/&"!& % ' 5,
16
, 5,
1
3762-* $ +8
!"# $%&&'()"# *+%
%& $ ,#- $# "#+()# .* / '%!%& ' 0+
1+# 2 1 (*)30 4 5 (4$* 0# 0 6+ 70 - '
%&&'8 (#*30 - '
( *9'
(:*(*#+ -0 110$# # 1 0 0 '
%& ; - 1 1+8 (*30 1 0 <=# #
VATAP No. 1 of 2017 (O&M) 2 0 1 #0 0 # 42+ 7 0#08 (*30 0+ # #10 #8. %
1 - 0-#
0-++0 0 - ( #*0#6><0 5# <1+$# "# $ ,' (
* 7:
%&&!
0- 1!% :9 9/0# ?0 7!
%&&! 0- + 0 - ( * + %&;'@@9 00- A 1+ B=0-01+#C 6+- + 0- + #- # 1 #-5 11# + 0 DDD555 0 #- 0- 1 + 5
0# #+0$5
$
5 (4$* 0# 1#0# 1+ 11 <1-+ 105 <20 0+#-
E 5 0 # 5 - < C + -
VATAP No. 1 of 2017 (O&M) 3 &:
%&&!&!
%&&!
6+7 42+70 - &'!!
%%
%&&!
0- 0+ 0E-0 21 0 + 5 -0 00 +000 - + + -
$ # 1 -+#- 1 2 - 0
1 1 - + 9 /0# ?0 0
0- 1 % @, @9 1 0 0 0
&@ %&&!
%&&! + B= 0 $ 1 1';, %!
;
10#-#< 1 ':%':!'
, 1 0 0 0# 6 > <0 ++ #- - 0- # 6- 4$ $ 00 ( * (64FG* ;& &@ %& ' $ ! 64 (* 0 #-
# "# #
%
%& $ ,# 0
< #-
0- ;
3
@
%
%& $ , #- $ # "# 1 1 + # 2 / (* 1 4$ $ 00(4*5(4$* 0#06+
VATAP No. 1 of 2017 (O&M) 4 70 - '
"# +01#-
0-##
+##-# 3+ # 2 1(#*(*+# #-#
5#+
-#-# #" + 11+ 0 <0 0 + 5 1 ++ 0 511 +1#+C+1- 0$C1# 51 H+11-+ 1 1 -+ + 2 - # + - 1 + #- # 1 0 #-
+ #-# )+0
1-+$# +5 +
#" +611+ 0 # + +
# 0 + 51++0 0 $ C1 # 5
+ 0- 1 -1C+++1- 7 0 - + 1-;& &, %&&!&:
%&&! -12 -+++1- 5
VATAP No. 1 of 2017 (O&M) 5 0
= # C1 + 5 $ +#+++0
$ + 0 + 1 1- + 11-++ <+##- # 10#1
1
-0- . '
?
## 1 -
+ --+#-# 2(#* # 2 1 0 3762-* $ + 2"9!
78 -!&"*$& :9%5 2"9! 3C+9 I9/ 3# !%