TMI Blog2007 (7) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had shown numerous inter-State transactions to M/s. Rudrakash Sales Corporation, Old Bus Stand, Kathua (J K). The details of the transactions are given as under: Sl. No. Vat invoice No. Date Vehicle No. Value of goods CST charged at 2% Tax amount of invoice 1 158 24.6.2005 PB 10AP 3115 265654 5373 281727 2 159 26.6.2005 PB 29B 1195 275051 5501 288436 3 160 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforementioned order, the appellant filed an appeal under section 63 of the Act before the Tribunal. The Tribunal at the outset asked the counsel for the appellant to explain as to how the goods passed through Lakhanpur Border of Jammu and Kashmir without bills and no satisfactory reply was given and accordingly the appeal was dismissed by the Tribunal vide order dated September 1, 2006. The operative part of the order passed by the Tribunal reads as under: I have considered arguments of both the parties and have gone through the facts of the case. I have also seen the report of AETC, ICC, Madhopur wherein it has been reported that some persons tried to get three bills fed into the computer at ICC. But when he was asked to show loa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant-dealer has connivanced with the purchasing dealer of Jammu and Kashmir State? Whether the finding as such are on surmises and conjectures and therefore not sustainable in the eyes of law? (ii) Whether there are any basis to give a finding that the movement of goods has not taken place from Punjab State and therefore tax is payable under the provisions of the Punjab VAT Act? (iii) Whether the action of the authorities imposing the penalty under section 56(c) of the Act is justified in any manner, when the appellant has not concealed any transaction of sale and purchase in his accounts book? (iv) Whether on the facts and circumstances of the case, the order annexure A 13 passed by the Tribunal is patently perverse in nature a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in tax at two per cent. Similar is the position with regard to question No. (ii) which proceeds contrary to the finding that 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. The second question would not arise because it seeks to raise the issue that there is no basis to record finding that the movement of goods did not take place from Punjab State to Jammu and Kashmir. 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 evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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