VATAP No. 25 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. VATAP No.25 of 2009 Date of decision 30 .4.2009 M/s Shree Ram Agro Chemicals (P)Ltd. Tohana ... Appellant Versus State of Punjab and others ... Respondents. CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE H.S. BHALLA Present: Mr. K.S. Baghi, Advocate for the appellant 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The dealer-assessee has approached this Court with a prayer for quashing order dated 26.9.2005 passed by the Punjab Value Added Tax Tribunal (for brevity 'the Tribunal'). The Tribunal has recorded a categorical finding that the vehicles carrying goods concerning the appellant had started from Tohana (Haryana). The goods were to be delivered at Yamunagar in the State of Haryana. At ICC Moonak when the goods entered in Punjab VAT form XXXV was generated. The goods were to reach Yamunanagar. The truck, however, proceeded towards Mandi Gobindgarh which station was not on the way from Tohana to Yamunanagar. The truck was also found unloading the goods at Mandi Gobindgarh which falls within the State of Punjab. In any case, the Tribunal has opined that the truck had gone to a factory in Mandi Gobindgarh where it had no business to go. The version revealed by the Driver in his statement that he was going to meet his brother thus could not be believed. The Tribunal has accepted the approach of the Revenue in drawing the adverse inference against the dealer-appellant in so far as it has doubted the genuineness of the transaction. The truck had VATAP No. 25 of 2009 2 entered the factory with the ultimate intention of unloading the goods to evade tax. Having heard the learned counsel at length and taking into account the nature of the findings recorded by the authorities which have been upheld by the Tribunal it is not possible to re-appreciate the evidence and take a different view than the one taken by the Tribunal. Moreover, these are pure findings of fact and the High Court in its writ jurisdiction cannot set aside those findings even if another view is possible. There is thus no merit in the appeal and the same is accordingly dismissed. (M.M.Kumar) Judge (H.S. Bhalla ) 30.4.2009 Judge okg