https://www.taxtmi.com/caselaws?id=162577 Concurrent factual findings that transactions were not genuine inter-State sales were upheld because the evidence showed no actual transport of goods and indicated use of invoices to obtain tax concession. In an appeal under section 68 of the Punjab Value Added Tax Act, 2005, the Court held that such matters were purely factual, that the adequacy of evidence could not be re-examined, and that no substantial question of law arose merely because the appellant sought a different view of the same facts. The challenge to the levy of tax and penalty was therefore not sustainable. en-us Tue, 24 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162577 Concurrent factual findings that transactions were not genuine inter-State sales were upheld because the evidence showed no actual transport of goods and indicated use of invoices to obtain tax concession. In an appeal under section 68 of the Punjab Value Added Tax Act, 2005, the Court held that such matters were purely factual, that the adequacy of evidence could not be re-examined, and that no substantial question of law arose merely because the appellant sought a different view of the same facts. The challenge to the levy of tax and penalty was therefore not sustainable. Case-Laws VAT and Sales Tax Tue, 24 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162577