Factual findings on suppressed sales sustained turnover addition and penalty, with no referable question of law arising.

Findings that a dealer credited cash sales to the store purchase account, failed to disclose them in returns, and did not pay tax supported enhancement of turnover and the sustained penalty for suppression of sales. The Punjab High Court treated these matters as findings of fact recorded by the Tribunal and found no infirmity in that appreciation of evidence. Because the controversy turned on factual assessment rather than a legal issue, no referable question of law arose under section 42(2) of the Act.

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Issues: Whether any referable question of law arose from the Tribunal's order upholding addition to turnover and penalty for suppression of sales.

Analysis: The Tribunal had recorded that the dealer credited cash sales to the store purchase account, did not disclose them in returns, and did not pay tax on them. On that basis, the turnover was enhanced and penalty was sustained. The Court held that these were findings of fact, and no infirmity was shown in the Tribunal's order. As the controversy rested on factual appreciation rather than a legal issue, no referable question of law arose under section 42(2) of the Act.

Conclusion: No referable question of law arose, and the petition was liable to be dismissed.

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