https://www.taxtmi.com/caselaws?id=159349 Where deduction is claimed for sales to registered dealers on ST-XXII forms, the later finding that the purchasers are bogus, fictitious, or untraceable can raise a referable question of law on whether the sales were rightly disallowed under the Punjab General Sales Tax Act. The text also notes that penalty based on the same alleged incorrect return and bogus claim may itself involve a referable legal issue, because its validity depends on the legality of the underlying disallowance. The reference was therefore treated as maintainable on both points, with both questions directed to be referred for opinion. en-us Wed, 23 Jul 1997 00:00:00 +0530 Thu, 21 Nov 2013 12:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159349 Where deduction is claimed for sales to registered dealers on ST-XXII forms, the later finding that the purchasers are bogus, fictitious, or untraceable can raise a referable question of law on whether the sales were rightly disallowed under the Punjab General Sales Tax Act. The text also notes that penalty based on the same alleged incorrect return and bogus claim may itself involve a referable legal issue, because its validity depends on the legality of the underlying disallowance. The reference was therefore treated as maintainable on both points, with both questions directed to be referred for opinion. Case-Laws VAT and Sales Tax Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159349