J.P. ENGINEERS Vs. STATE OF HARYANA

JUDGEMENT

(1.) This appeal has been preferred by the appellant under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the State Act") against the order dated July 17, 2012, annexure A4, passed by the Haryana Tax Tribunal at Chandigarh (in short, "the Tribunal"), claiming following substantial questions of law:

(2.) The learned counsel for the appellant submitted that no opportunity of cross-examination of the driver was allowed and in that eventuality, no liability could be fastened merely on the basis of the statement of the driver of the vehicle. It was also submitted that it was inter-State sales and thus there was no attempt to evade tax within the State of Haryana and thus no penalty under section 31 of the Act could be levied.

(3.) After hearing learned counsel for the appellant, we do not find any merit in the appeal.