IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. VATAP No.24 of 2011 (O&M) Date of decision: 26.4.2011 State of Punjab. -----Appellant. Vs. M/s Anapurna Impex Pvt. Ltd. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Jaswinder Singh, DAG, Punjab for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 68 of the Punjab Value Added Tax Act, 2005 (for short, “the Act”) against the order of the Punjab VAT Tribunal dated 23.10.2008 in Appeal (VAT) No.91 of 2008-09, Annexure A-4, claiming following substantial questions of law:- “i) Whether the order passed by Ld. Tribunal is sustainable in law? ii) Whether the order passed by the Tribunal by relying upon judgment of this Hon’ble High Court in the case of M/s Shreyans Industries Lt. which has already been challenged before Hon’ble Apex Court is sustainable in law? iii) Whether the Tribunal has rightly allowed the appeal of the Respondent when the Commissioner had exercised the power in accordance with Section 11 VATAP No.24 of 2011 (10) of the Act, 1948 before the expiry of the period of limitation as the returns were filed on 05.09.2005?” Learned counsel for the appellant fairly states the matter is covered against the revenue by judgment of this Court in Shreyans Industries Ltd. v. State of Punjab and others (2008) 18 VAT & Service Tax Cases 493. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 26, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2