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2016 (3) TMI 2 - HC - VAT and Sales TaxDemand of VAT with interest and penalty - evasion of tax - sale and purchase of the Iron Goods (MS Bar) - Punjab Value Added Tax Act, 2005 - Tribunal vide order dated 13.8.2015 (Annexure P-6) dismissed the appeal holding that the goods were actually purchased from M/s Satpal Manku Steel Industries without any invoice to evade tax. A false invoice had been shown regarding the transaction by sister concern whereas the goods were purchased from M/s Satpal Manku Steel Industries without any payment of tax and without invoice. - All the authorities have concurrently recorded that there was an attempt to evade the tax. - Decided against the appellant.
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