https://www.taxtmi.com/caselaws?id=166456 A fact-based finding that goods were supported by invoices and a bound bill book, and that the declaration discrepancy arose from a computer-entry mistake, was treated as a plausible view of the evidence. On that basis, the Tribunal's conclusion that there was no attempt to evade tax under the Punjab Value Added Tax Act, 2005 did not give rise to any substantial question of law. The High Court therefore declined interference with the Tribunal's factual determination, and the Revenue's challenge failed. en-us Mon, 18 Jul 2011 00:00:00 +0530 Thu, 25 Sep 2014 18:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166456 A fact-based finding that goods were supported by invoices and a bound bill book, and that the declaration discrepancy arose from a computer-entry mistake, was treated as a plausible view of the evidence. On that basis, the Tribunal's conclusion that there was no attempt to evade tax under the Punjab Value Added Tax Act, 2005 did not give rise to any substantial question of law. The High Court therefore declined interference with the Tribunal's factual determination, and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Mon, 18 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166456