2009 (1) TMI 785

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..... th the cases common questions of law have been raised. These appeals filed under section 68 of the Punjab Value Added Tax Act, 2005 (for brevity, the Act ) have been preferred against separate identical orders dated March 7, 2008 passed by the Value Added Tax Tribunal, Punjab, Chandigarh (for brevity, the Tribunal ) in Appeal Nos. 125 and 126 of 2007-08. However, the facts are referred from VAT .....

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..... Whether, in the facts and circumstances of the present case, the impugned order A2 to A4 are legally sustainable in the eyes of law? The Tribunal has found on facts that an attempt was made to evade or avoid payment of tax due or likely to be due and had taken action under section 51 of the Act and also imposed penalty under section 51(7)(b) of the Act. The plea of the appellant is that the goods .....

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..... ulars, trip sheet or log book were also required to be with the person in-charge of the goods vehicle. No explanation was tendered why the goods were first taken and unloaded at Bhatinda and kept there for 20 days and then taken to Dhuri. After hearing learned counsel we are unable to find any question of law much less any substantial question of law warranting admission of the appeals. It is w .....

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