https://www.taxtmi.com/caselaws?id=217434 Penalty for attempted tax evasion under the Punjab VAT Act could not be sustained where the Tribunal found no material discrepancy between the delivery slip and invoice after accounting for the Central Excise component. The Tribunal also rejected the allegation of a bribe attempt as unnatural and unsupported by the record. The HC found no perversity or legal error in those factual findings and held that no substantial question of law arose for interference. The departmental appeal was therefore rejected and the penalty set aside on the basis that the respondent-dealer had not attempted to evade tax. en-us Mon, 10 Sep 2012 00:00:00 +0530 Mon, 28 Jul 2014 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217434 Penalty for attempted tax evasion under the Punjab VAT Act could not be sustained where the Tribunal found no material discrepancy between the delivery slip and invoice after accounting for the Central Excise component. The Tribunal also rejected the allegation of a bribe attempt as unnatural and unsupported by the record. The HC found no perversity or legal error in those factual findings and held that no substantial question of law arose for interference. The departmental appeal was therefore rejected and the penalty set aside on the basis that the respondent-dealer had not attempted to evade tax. Case-Laws VAT and Sales Tax Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217434