2014 (9) TMI 915

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....ORDER Ajay Kumar Mittal, J. 1. This appeal has been filed by the revenue under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 9.7.2012 (Annexure A-4) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal") in STR No. 39 of 2006-07 in STA No. 936 of 2004-05, claiming the following substantial questions of law....

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....documents accompanying the goods is contrary to the facts of the case and there is an error of facts apparent on the records instituting a valid reason for calling for review of impugned order whereas it is clear from the order that he has doubted the documents i.e. enquiry was held and proceedings under Section 31 of HVAT Act were held? (iv) Whether in the facts and circumstances of the case t....

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....site of Tata Teleservices, New Delhi and the stock transfer was an interstate sale. The assessing authority vide order dated 4.10.2004 (Annexure A-1) held that it was an attempt to evade tax, imposed penalty amounting to Rs. 1,09,426/- besides tax of Rs. 43,770/-. Feeling aggrieved, the dealer filed an appeal before the Joint Excise and Taxation Commissioner (Appeal) who vide order dated 30.11.200....

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....he findings recorded by the Tribunal reads thus:- "We have considered the matter carefully and have also seen the facts on record and the judgments relied upon by Sh. Sarwal. It is a matter of record that while deciding the case the officer imposing penalty has held the transaction as an inter state sales. Penalty proceedings, because these are summary in nature hence it can only be determined ....