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2013 (10) TMI 1284 - PUNJAB AND HARYANA HIGH COURTWhether the Tribunal has rightly interpreted the provisions of section 51(7)(b) of the VAT Act, 2005 which provides for imposition of penalty when an attempt to evade the tax is proved and the AETC has imposed penalty by holding that it was the case of reuse of the invoice - Held that:- It emerges that the bill number, value of goods, names of consignee and consignor were mentioned on the GR. The destination of goods was from Moga to Delhi via Mandi Gobindgarh in order to reduce the freight charges to remain competitive in the market. In such circums tances, the Tribunal recorded that there was no attempt to evade tax and the documents could not be said to be ingenuine. The finding of fact in which no perversity could be pointed out, no ground for interference by this court is called for. Accordingly, the substantial questions of law are answered against the appellants-State and in favour of the assessee - Decided against Revenue.
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