https://www.taxtmi.com/caselaws?id=158961 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. en-us Tue, 09 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 17:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158961 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. Case-Laws VAT and Sales Tax Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158961