https://www.taxtmi.com/caselaws?id=161880 The Delhi High Court found no substantial question of law in the Tribunal's order sustaining reassessment and penalty. The assessee had not produced credible evidence, such as bills, receipts, transport records or confirmations, to prove that the sales were made to genuine registered dealers or that the statutory declarations were authentic. The authorities concurrently found that the alleged purchasing dealers were non-existent or not registered and that the declarations were fake or unverified. Those conclusions were treated as factual findings based on the record, and no legal infirmity in the Tribunal's approach was shown. en-us Thu, 12 May 2005 00:00:00 +0530 Mon, 10 Feb 2014 15:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161880 The Delhi High Court found no substantial question of law in the Tribunal's order sustaining reassessment and penalty. The assessee had not produced credible evidence, such as bills, receipts, transport records or confirmations, to prove that the sales were made to genuine registered dealers or that the statutory declarations were authentic. The authorities concurrently found that the alleged purchasing dealers were non-existent or not registered and that the declarations were fake or unverified. Those conclusions were treated as factual findings based on the record, and no legal infirmity in the Tribunal's approach was shown. Case-Laws VAT and Sales Tax Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161880