Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2007 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (7) TMI 582 - PUNJAB AND HARYANA HIGH COURTImposing tax and inflicting penalty - Held that:- No substantive question of law would arise for our determination for the reason that all the questions are pure questions of fact. It has been categorically found by the first appellate authority as well as by the Tribunal that a novel devise was invented by the appellant to avail tax benefits as he went to data entry operators window at ICC, Madhopur along with three bill Nos. 158 to 160 and tried to get ST XXXVI form generated. There is ample evidence on record to show that the appellant made an unsuccessful attempt at ICC, Madhopur to generate ST XXXVI form when he wen to data entry operators window along with bill Nos. 158 to 160 in respect of which claim has been made for granting concession in tax at two per cent. The appellant was not able to show to the authorities at ICC, Madhopur that those three bills were in respect of trucks loaded with goods. There is ample evidence on record to show that no goods vehicles could be connected to the bill Nos. 158 to 160 in respect of which claim for concession of tax has been made. The findings are based on evidence. We cannot while adjudicating a question of law examine the adequacy of evidence and by re-appreciating evidence reach a conclusion different than the one recorded by the Tribunal. Similar would be the position with regard to other two questions. Therefore, we find that the appeal is wholly misconceived and does not warrant admission. Appeal dismissed.
|