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2009 (4) TMI 879 - PUNJAB AND HARYANA HIGH COURTPenalty imposed under section 51(7)(c) of the Punjab Value Added Tax Act - Held that:- In the absence of any evidence with regard to evasion of tax it cannot be concluded that mere change of route would lead to an inference that there was an attempt to evade tax. We are further of the view that the route has not necessarily been altered because if the goods vehicle had commenced its journey from Mandi Gobindgarh it was bound to cross LudhianaPhagwara-Nawanshahar-Balachaur. There was no necessity for the goods vehicle to reach Ropar. Therefore, in the face of the aforesaid findings of fact no substantial question of law would emerge from the order of the Tribunal under section 68(1) of the Act warranting admission of the appeal. Accordingly the appeal fails and the same is dismissed.
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