https://www.taxtmi.com/caselaws?id=211221 Penalty at the check post under Section 51(7)(b) of the Punjab Value Added Tax Act could not be sustained where the assessee produced complete invoices and related documents, and the dispute was a bona fide jurisdictional question on whether the transaction was an inter-State sale or an intra-State works contract. In the absence of concealment, misdeclaration, or material indicating tax evasion, the statutory precondition for penalty was not met. The availability of an appellate remedy did not bar writ relief because the impugned action was said to be without authority in the circumstances and the issue required proper adjudication of taxability. en-us Mon, 27 Sep 2010 00:00:00 +0530 Fri, 09 Mar 2012 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211221 Penalty at the check post under Section 51(7)(b) of the Punjab Value Added Tax Act could not be sustained where the assessee produced complete invoices and related documents, and the dispute was a bona fide jurisdictional question on whether the transaction was an inter-State sale or an intra-State works contract. In the absence of concealment, misdeclaration, or material indicating tax evasion, the statutory precondition for penalty was not met. The availability of an appellate remedy did not bar writ relief because the impugned action was said to be without authority in the circumstances and the issue required proper adjudication of taxability. Case-Laws VAT and Sales Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211221