STATE OF PUNJAB Vs. GOPAL KRISHAN CHEMICALS

JUDGEMENT

(1.) 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 September 23, 2010, annexure A4, claiming following substantial questions of law:

(2.) The above finding has not been shown in any manner to be perverse or unreasonable. In absence of attempt at evasion, order of the Tribunal setting aside the penalty cannot be held to be illegal.

(3.) No substantial question of law arises. The appeal is dismissed.