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TMI Blog2011 (7) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... s JUDGMENT This appeal has been filed by the Revenue under section 68(2) of the Punjab Value Added Tax Act, 2005 against the order dated November 26, 2010, annexure A4, passed by the VATTribunal proposing the following substantial questions of law: "(a) Whether the order passed by the learned Tribunal accepting the appeal is sustainable in law? (b) Whether the penalty under section 51(7)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of the vehicle. The authority on the check-post under the provisions of the Punjab Value Added Tax Act, 2005 took proceedings for alleged attempt at evasion. The designated authority recorded a finding of attempt to evade tax which was upheld by the appellate authority but on further appeal, the Tribunal held that there was no attempt to evade tax as the driver had given correct particulars of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion that there was an attempt to evade tax. It was further pointed out that exim forms of Haryana were there and the bills had been issued from a bound bill book and bill No. 101 preceded No. 102. On behalf of the State, it was argued that the declaration in respect of goods of invoice No. 101 and GR No. 473 was not intentionally made and if the goods had left Punjab, then the transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and GR No. 473 was with a view to attempt to evade tax. As such, we find merit in this appeal. The same is accordingly accepted. Orders of the authorities below are set aside." We have heard learned counsel for the appellant. The learned counsel for the appellant submits that number of correct invoice was deliberately withheld and, thus, the Tribunal was not justified in holding that there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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