https://www.taxtmi.com/caselaws?id=163763 Under section 68 of the Punjab Value Added Tax Act, 2005, appellate interference was confined to a substantial question of law, and the High Court would not reappreciate pure findings of fact. The departmental authorities and the Tribunal relied on the intercepted goods, discrepant documents produced by the driver, absence of a GR or trip sheet, the belated bill said to have been issued from Ropar, and the failure to produce books of account to prove genuineness. On those materials, the finding of attempted tax evasion and the penalty order were based on fact and raised no substantial question of law, so they were not disturbed. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 09 Apr 2014 11:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163763 Under section 68 of the Punjab Value Added Tax Act, 2005, appellate interference was confined to a substantial question of law, and the High Court would not reappreciate pure findings of fact. The departmental authorities and the Tribunal relied on the intercepted goods, discrepant documents produced by the driver, absence of a GR or trip sheet, the belated bill said to have been issued from Ropar, and the failure to produce books of account to prove genuineness. On those materials, the finding of attempted tax evasion and the penalty order were based on fact and raised no substantial question of law, so they were not disturbed. Case-Laws VAT and Sales Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163763