https://www.taxtmi.com/caselaws?id=165388 A penalty under section 14B of the Punjab General Sales Tax Act, 1948 was treated as raising a debatable question of law where the revenue had not recorded any finding that the dealer was obliged to pay sales tax. On that footing, the alleged attempt to evade tax remained a referable legal issue, and the Tribunal was required to state the case on both questions of law together with the statement of facts and relevant orders. The Court directed reference of the questions, including whether the ingredients for penalty were made out on the facts found. en-us Mon, 11 May 2009 00:00:00 +0530 Thu, 03 Jul 2014 12:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165388 A penalty under section 14B of the Punjab General Sales Tax Act, 1948 was treated as raising a debatable question of law where the revenue had not recorded any finding that the dealer was obliged to pay sales tax. On that footing, the alleged attempt to evade tax remained a referable legal issue, and the Tribunal was required to state the case on both questions of law together with the statement of facts and relevant orders. The Court directed reference of the questions, including whether the ingredients for penalty were made out on the facts found. Case-Laws VAT and Sales Tax Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165388