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2019 (3) TMI 233 - HC - VAT and Sales TaxImposition of penalty - non-production of one Invoice for 25 health monitors - GR produced contained the full quantity of goods during voluntary reporting of goods at the time of entry into State at the ICC - Held that:- It has been categorically recorded by the Tribunal that undisputedly there were 55 multipara monitors in the vehicle. The goods receipt so produced also indicated the same number of monitors. The assessee produced VAT invoice for only 30 multipara monitors when the goods were apprehended and the goods did not coordinate to the goods receipt and VAT invoice No. 00156 dated 09.07.2013 related to only 30 monitors. It has been further recorded by the Tribunal that while preparing VAT XXVIA of the Excise and Taxation Officer, Himachal Pradesh, the assessee furnished the information to the Excise and Taxation Department, Himachal Pradesh that there were only 30 monitors - It was concluded by the Tribunal that there was intention to evade the tax on the part of the assessee. With regard to penalty under Section 51(12) of the PVAT Act, it was recorded that since the transporters had disclosed the information regarding the consignor and consignee of the goods, therefore, no offence under Section 51(12) of the PVAT Act was made out. Consequently, penalty under Section 51(7)(c) of PVAT Act was imposed to the tune of ₹ 7,87,500/-. The findings of fact recorded by the authorities below have not been shown to be illegal or perverse by the learned counsel for the appellant-assessee, warranting interference by this Court. No substantial question of law arises - appeal dismissed - decided against appellant.
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