IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. VATAP No.6 of 2010 Date of Decision:-19.2.2010 M/s Pawan Goods Freight Carrier, Amritsar ...Appellant Versus The State of Punjab ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Avneesh Jhinjgan, Advocate for the appellant. Ashutosh Mohunta, J. (Oral) The appellant has filed the present appeal under section 68 of Punjab Value Added Tax Act, 2005, impugning the order dated 25.2.2008 passed by the Tribunal, vide which, his appeal was dismissed. The short question, that arises for consideration in this case, is whether the appellant had submitted the correct bills for the fabric being carried by him. A perusal of the order of the Commissioner shows that the appellant has himself admitted that the suits were not covered under the item Textile Fabrics under Schedule 'A' and were not tax free. The Commissioner has returned a finding of fact that proper opportunities were afforded to the appellant/dealer at every stage and he has sufficient time to prove the genuineness of the transaction in question, which he has failed to do so. The Commissioner as well as the Tribunal have returned a categoric finding of fact that there is a deliberate attempt by the appellant to do bogus transaction from outside the State of Punjab. The appellant has tried to evade the tax and both the Commissioner and the Tribunal have rightly held him liable to pay the penalty. We find no merit in this appeal. The same is dismissed. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) 19.2.2010 Judge AS