https://www.taxtmi.com/caselaws?id=159246 The Tribunal's finding that the assessee failed to maintain correct accounts and furnish a correct return justified rejection of the accounts, enhancement of turnover, and penalty under section 48 of the Haryana General Sales Tax Act, 1973. On those established factual infirmities, the levy of penalty followed and no separate legal issue arose for reference under section 42. The High Court held that the challenge disclosed no referable question of law from the Tribunal's conclusions, so refusal to make a reference was justified. en-us Wed, 03 Jul 1996 00:00:00 +0530 Mon, 18 Nov 2013 18:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159246 The Tribunal's finding that the assessee failed to maintain correct accounts and furnish a correct return justified rejection of the accounts, enhancement of turnover, and penalty under section 48 of the Haryana General Sales Tax Act, 1973. On those established factual infirmities, the levy of penalty followed and no separate legal issue arose for reference under section 42. The High Court held that the challenge disclosed no referable question of law from the Tribunal's conclusions, so refusal to make a reference was justified. Case-Laws VAT and Sales Tax Wed, 03 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159246