https://www.taxtmi.com/caselaws?id=48428 The High Court of Punjab & Haryana at Chandigarh dismissed eight appeals challenging a Tribunal's decision that octroi receipts were insufficient evidence of goods clearance by M/s. Surbhi Gas Service. The Court upheld the Tribunal's findings, emphasizing the lack of specific details on the receipts linking them to the dealer. It concluded that the issues were factual, not legal, and found no substantial question of law. The importance of substantial evidence and proper documentation in tax-related claims was reaffirmed, highlighting the need for clear and verifiable records. en-us Wed, 08 Jul 2009 00:00:00 +0530 Mon, 03 Jul 2017 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48428 The High Court of Punjab & Haryana at Chandigarh dismissed eight appeals challenging a Tribunal's decision that octroi receipts were insufficient evidence of goods clearance by M/s. Surbhi Gas Service. The Court upheld the Tribunal's findings, emphasizing the lack of specific details on the receipts linking them to the dealer. It concluded that the issues were factual, not legal, and found no substantial question of law. The importance of substantial evidence and proper documentation in tax-related claims was reaffirmed, highlighting the need for clear and verifiable records. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48428