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    <title>2019 (3) TMI 233 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Concealment of part of the invoice and the accompanying factual findings supported an inference of intent to evade tax, so penalty under Section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was sustained. The Tribunal also held that no offence under Section 51(12) was made out because the consignor and consignee details had been disclosed, and that finding was left undisturbed. In the absence of illegality or perversity in the concurrent factual findings, no substantial question of law arose for interference under the PVAT Act.</description>
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      <description>Concealment of part of the invoice and the accompanying factual findings supported an inference of intent to evade tax, so penalty under Section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was sustained. The Tribunal also held that no offence under Section 51(12) was made out because the consignor and consignee details had been disclosed, and that finding was left undisturbed. In the absence of illegality or perversity in the concurrent factual findings, no substantial question of law arose for interference under the PVAT Act.</description>
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