https://www.taxtmi.com/caselaws?id=161657 Penalty under section 37(6) of the Haryana General Sales Tax Act could be sustained only on a finding of an attempt to evade tax due under the Act. Where the assessee was a 100 per cent export-oriented unit, the goods were purchased from abroad, and the underlying purchases and sales were not leviable to tax, incomplete challan documents at the time of checking did not by itself establish evasion. The presumption from non-production of complete documents stood rebutted on those facts, so penalty was not justified and was liable to be quashed. en-us Mon, 13 Oct 2003 00:00:00 +0530 Mon, 03 Feb 2014 16:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161657 Penalty under section 37(6) of the Haryana General Sales Tax Act could be sustained only on a finding of an attempt to evade tax due under the Act. Where the assessee was a 100 per cent export-oriented unit, the goods were purchased from abroad, and the underlying purchases and sales were not leviable to tax, incomplete challan documents at the time of checking did not by itself establish evasion. The presumption from non-production of complete documents stood rebutted on those facts, so penalty was not justified and was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 13 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161657