https://www.taxtmi.com/caselaws?id=237591 At a check-barrier, penalty could be imposed where transport and sale documents were inconsistent and suggested possible evasion, because the authority was acting within its limited power to verify whether goods were covered by genuine documents; it was not required first to determine the full inter-State or intra-State character of the transaction. The plea of sale in transit under the Central Sales Tax Act also failed, as the records indicated that the goods were earmarked for the same buyer from the outset rather than sold by endorsement after movement began. The penalty proceedings were therefore sustained. en-us Thu, 19 Sep 2013 00:00:00 +0530 Tue, 01 Oct 2013 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237591 At a check-barrier, penalty could be imposed where transport and sale documents were inconsistent and suggested possible evasion, because the authority was acting within its limited power to verify whether goods were covered by genuine documents; it was not required first to determine the full inter-State or intra-State character of the transaction. The plea of sale in transit under the Central Sales Tax Act also failed, as the records indicated that the goods were earmarked for the same buyer from the outset rather than sold by endorsement after movement began. The penalty proceedings were therefore sustained. Case-Laws VAT and Sales Tax Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237591