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TMI Blog2017 (7) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... oaded in the vehicles was not covered by the genuine documents and the bills regarding the rolling material were procured with an intention to keep the goods out of the account books - Thus, it was concluded by the Tribunal that there was intention to evade the tax. The appellant-assessee has not been able to point out any illegality or perversity in the concurrent findings recorded by the authorities below - appeal dismissed - decided against appellant. - VATAP No. 84 of 2016 (O&M) - - - Dated:- 19-7-2017 - Mr. Ajay Kumar Mittal and Mr. Amit Rawal, JJ. Mr. S.S. Brar, Advocate or the appellant-assessee. JUDGMENT The appellant-assessee has filed the present appeal under Section 68(1) of the Punjab Value Added Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the decision of the controversy involved as narrated in the appeal may be noticed. On 13.04.2010, the appellant-assessee dealer had imported rolling material through valid documents in Four Trucks along with Bills, GRs and other related documents. When the Truck with goods reached Shambu ICC Import, the driver of the vehicle deposited Entry Tax. At the exit point, the Detaining Officer detained the goods with vehicles on 13.04.2010 on the ground that there was mis-description and forwarded the case to Assistant Excise and Taxation Commissioner (AETC) Shambu who vide order dated 17.05.2010, Annexure A.1, imposed penalty. The assessee filed appeal before the Deputy Excise and Taxation Commissioner (Appeals) (DETC). Vide order dated 11.2.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he genuine documents and the bills regarding the rolling material were procured with an intention to keep the goods out of the account books. It was further recorded that the appellant knowing that the bills were regarding the rolling material, mis-represented to the Authorities that the bills related to scrap which was done with intention to conceal true facts and the goods inviting higher tax were being taken away on payment of lower tax. Thus, it was concluded by the Tribunal that there was intention to evade the tax. The relevant findings recorded by the Tribunal in this regard read thus:- Having heard the rival contentions, I do not find myself persuaded by the contentions raised by the counsel for the appellant. The appellant full ..... X X X X Extracts X X X X X X X X Extracts X X X X
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