Ajay Kumar Mittal - This appeal has been filed by the Revenue under section 68 of the Punjab Value Added Tax Act, 2005 (in short, "the Act") against the order dated November 15, 2010 passed by the Value Added Tax Tribunal (hereinafter referred to as, "the Tribunal") in Appeal (VAT) No. 176 of 2010, claiming the following substantial questions of law :

"(a) Whether the findings of the learned Tribunal holding that non-reporting at the ICC and not making declaration in the prescribed form could not lead to the conclusion that there was violation of section 51(4) of the Punjab Value Added Tax Act, 2005 with a view to do an attempt to evade tax are correct in the facts and circumstances of the case ?

(b) Whether it was mandatory on the part of the drivers of the vehicles to voluntarily stop at the ICC and give information of the inter-State transaction for getting form VAT XXXVI generated and by not doing so, an attempt to evade the tax was made ?

(c) Whether penalty was correctly imposed under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 for making an attempt to evade the tax by not giving the information of the transaction even though the goods were sent for load