IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****

201 VATAP-64-2009 (O&M)

Date of Decision: 11.02.2026 STATE OF PUNJAB AND ANR. ...Appellants Versus M/S MONSANTO INDIA LTD. ...Respondent And Sr. Case No. Petitioner(s) Respondent(s)

No.

2. VATAP-62-2009 State of Punjab M/s Monsanto India Ltd.

and Anr.

3. VATAP-63-2009 State of Punjab M/s Monsanto India Ltd.

and Anr.

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE YASHVIR SINGH RATHOR Present:- Mr. Arun Jindal, Addl. A.G. Punjab Mr. Sandeep Goyal, Sr. Advocate with Mr. Rishab Singla, Advocate, Mr. Aditya Gupta, Advocate, Ms. Urvi Khanna, Advocate and Mr. Mohit Bassi, Advocate for the respondent ***

JAGMOHAN BANSAL, J. (ORAL)

1. As common issues are involved in the captioned appeals, with the consent of both sides, the same are hereby disposed of by this common order. For the sake of brevity and convenience, facts are borrowed from VATAP-64-2009.

2. The appellant-State through instant appeal under Section 68 of Punjab Value Added Tax Act, 2005 (for short ‘2005 Act’) is seeking setting aside of order dated 17.11.2008 passed by VAT Tribunal, Punjab (for short ‘Tribunal’).

3. In the morning of 02.01.2002, Excise and Taxation