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2011 (8) TMI 1027 - PUNJAB AND HARYANA HIGH COURTWhether the findings of the learned Tribunal holding that non-reporting at the ICC and not making declaration in the prescribed form could not lead to the conclusion that there was violation of section 51(4) of the Punjab Value Added Tax Act, 2005 with a view to do an attempt to evade tax are correct in the facts and circumstances of the case? Whether it was mandatory on the part of the drivers of the vehicles to voluntarily stop at the ICC and give information of the inter-State transaction for getting form VATXXXVI generated and by not doing so, an attempt to evade the tax was made? Whether penalty was correctly imposed under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 for making an attempt to evade the tax by not giving the information of the transaction even though the goods were sent for loading in the railway wagon in the State of Punjab? Whether the learned Tribunal has failed to consider the law laid down by this honourable High Court that penalty is to be imposed for making an attempt to evade the tax especially when the documents were recovered from the drivers after getting the vehicles stopped when they failed to give information of the transaction at the ICC? Held that:- The Tribunal while adjudicating the appeal filed by the assessee had recorded a finding that the driver of the vehicle was in possession of goods receipts along with invoices and produced the same. It was noticed that the goods were to go to Dappar by road and were to be loaded in the railway. It was also observed that the area from where the vehicle had originated, i.e., Shahpur to Dappar, fell within the State of Punjab. On the basis of the aforesaid finding, the Tribunal had concluded that there was no attempt on the part of the assessee to evade tax due or likely to be due. In view of the aforesaid findings, which could not be shown to be perverse in any manner by the learned counsel for the appellants, no substantial question of law, as claimed, arises in this appeal. The appeal is, therefore, dismissed.
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