https://www.taxtmi.com/caselaws?id=269225 Penalty under the Punjab Value Added Tax Act was upheld because the transport documents were found to be ingenuine and supported a concurrent factual finding of attempted tax evasion. The court held that the dealer had moved goods on documents already rejected or returned, with the same quantity reflected despite differing rates and amounts, and found no illegality or perversity in the authorities' conclusions. As the challenge sought only reappraisal of evidence, no substantial question of law arose, and the appeal failed. en-us Tue, 18 Aug 2015 00:00:00 +0530 Fri, 11 Dec 2015 08:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269225 Penalty under the Punjab Value Added Tax Act was upheld because the transport documents were found to be ingenuine and supported a concurrent factual finding of attempted tax evasion. The court held that the dealer had moved goods on documents already rejected or returned, with the same quantity reflected despite differing rates and amounts, and found no illegality or perversity in the authorities' conclusions. As the challenge sought only reappraisal of evidence, no substantial question of law arose, and the appeal failed. Case-Laws VAT and Sales Tax Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269225