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TMI Blog2011 (4) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT This appeal has been preferred by the Revenue under section 68 of the Punjab Value Added Tax Act, 2005 (for short, the Act ) against the, order of the Punjab VAT Tribunal dated October 4, 2010 in Appeal No. 161 of 2010, annexure A4, claiming following substantial questions of law:- (i) Under the facts and circumstances of the case, whether the findings of the learned VAT Tribunal were perverse inasmuch as the goods described in the bills accompanying the goods under transport did not tally with the goods described in the alleged bills of purchase? (ii) Under the facts and circumstances of the case, whether the documents prepared for showing return of the goods in question vide bills without charging of the applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t accept this submission and held that there was attempt at evasion of tax. Accordingly, penalty of ₹ 1,83,000 was imposed under section 14B(7) of the Punjab General Sales Tax Act, 1948, which was upheld on appeal but on further appeal, the Tribunal accepted the plea of the assessee as follows:- The consignments had been received vide notices October 17, 2001 and July 31, 2002 of M/s. Shree Dinesh Mills Ltd. The invoices showed that these were the goods which were being returned by the appellant vide their invoice Nos. 2443 and 2444. On invoice No. 2443, it had been mentioned that material returned was against invoice No. 55713 dated July 31, 2002. On invoice No. 2444 dated November 27, 2003, it is mentioned that it is a rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the State submits that the findings recorded by the Tribunal are perverse as the goods referred to in the bills accompanying the vehicle did not tally with the goods mentioned in the bill of purchase. The Tribunal was, thus, not justified in not accepting the findings of the CIT(A) to that effect. We are unable to accept this submission. The Tribunal has dearly held that the goods were the rejected material and in the circumstances, when the vehicle; had voluntarily reported at the check-post and furnished the certificate of the concerned dealer, which was found to be genuine, it cannot be held that the impugned order suffers from perversity. No substantial question of law arises. The appeal is dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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