TMI Blog2010 (8) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 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 following effect: (i) Whether the finding that the version put forth by the petitioner supported by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 transaction and therefore, there was no attempt at evasion of tax. This plea was rejected by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 penalty. We have heard learned counsel for the parties and perused the record. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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