2010 (8) TMI 835

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..... under section 36(2) of the Haryana Value Added Tax Act, 2003 (for short, "the 2003 Act"), seeking a mandamus for referring substantial questions of law, arising out of order of the Haryana Tax Tribunal constituted under the provisions of the Haryana General Sales Tax Act, 1973 (for short, "the 1973 Act") which was later replaced by the 2003 Act dated April 6, 2004, to the foll .....

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..... on of attempt to evade tax. Finally, penalty was levied equal to 15 per cent of the value of the goods which was the minimum prescribed. Order of penalty was upheld in appeal by the appellate authority and on further appeal by the Tribunal. Plea of the petitioner-assessee was that the goods were being supplied to M/s. Doon Valley Rice Ltd., Karnal for export. No tax was attracted in such a transa .....

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..... documents were afterthought. In this case, we are of the opinion that the dealer could not rebut the presumption enshrined in section 37(6) of the Act by natural reliable and dependable evidence. Joint ETC (Appeals), Ambala, has already slashed the amount of penalty, which is little more than 15 per cent of the estimated value of the goods. We do not find any reason to further slash the amount of .....

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