Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 878 - PUNJAB AND HARYANA HIGH COURTPenalty levy - inter-State sale v/s intra-State sale - whether the Tribunal was justified in upholding the levy of penalty under section 51(7)(c) of the Act holding that there was an attempt to evade tax by the appellant-dealer? Held that:- The finding of the Tribunal that the document were not genuine and proper could not be demonstrated to be perverse or erroneous in any manner. The appellant has failed to substantiate the transaction of sale in favour of M/s. Madan Lal Bansal and Company at Bareta.. In view of the above, no question of law much less a substantial question of law arises in this appeal. Accordingly, the appeal being meritless is hereby dismissed.
|