https://www.taxtmi.com/caselaws?id=274762 Concurrent findings that the goods in the trucks did not match the invoice and supporting documents, and that the papers described rolling material while the consignments were actually melting iron scrap, were treated as factual findings showing mis-description and intent to evade tax. As no illegality or perversity in those findings was demonstrated, the High Court held that no substantial question of law arose in second appeal. The finding of evasion, along with the penalty order and adverse concurrent findings, was left undisturbed. en-us Wed, 19 Jul 2017 00:00:00 +0530 Sat, 01 Sep 2018 05:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274762 Concurrent findings that the goods in the trucks did not match the invoice and supporting documents, and that the papers described rolling material while the consignments were actually melting iron scrap, were treated as factual findings showing mis-description and intent to evade tax. As no illegality or perversity in those findings was demonstrated, the High Court held that no substantial question of law arose in second appeal. The finding of evasion, along with the penalty order and adverse concurrent findings, was left undisturbed. Case-Laws VAT and Sales Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274762