https://www.taxtmi.com/caselaws?id=78970 Non-production of the invoice and books of account at interception, together with the absence of any plausible explanation and crossing the inter-State check-post without the prescribed declaration, was treated as supporting an inference of attempted tax evasion under the Punjab Value Added Tax Act, 2005. The HC found the Tribunal's concurrent factual conclusion to be based on the record and not shown to be illegal or perverse, so the penalty was sustained. Earlier Tribunal orders on different facts and the cited precedent were held not to assist the assessee. en-us Fri, 20 Aug 2010 00:00:00 +0530 Thu, 08 May 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78970 Non-production of the invoice and books of account at interception, together with the absence of any plausible explanation and crossing the inter-State check-post without the prescribed declaration, was treated as supporting an inference of attempted tax evasion under the Punjab Value Added Tax Act, 2005. The HC found the Tribunal's concurrent factual conclusion to be based on the record and not shown to be illegal or perverse, so the penalty was sustained. Earlier Tribunal orders on different facts and the cited precedent were held not to assist the assessee. Case-Laws VAT and Sales Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78970