https://www.taxtmi.com/caselaws?id=162578 Transport of goods under the Punjab Value Added Tax regime must be supported by genuine sale and delivery documents at the time of interception; where the driver cannot produce them and no plausible explanation is given, an inference of intent to evade tax may be drawn. The High Court treated the Tribunal's findings that the papers were later produced and appeared to have been prepared after detention as findings of fact, and held that no substantial question of law arose for interference in appeal. On that basis, the penalty was upheld. en-us Mon, 16 Jul 2007 00:00:00 +0530 Thu, 01 Jan 2015 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162578 Transport of goods under the Punjab Value Added Tax regime must be supported by genuine sale and delivery documents at the time of interception; where the driver cannot produce them and no plausible explanation is given, an inference of intent to evade tax may be drawn. The High Court treated the Tribunal's findings that the papers were later produced and appeared to have been prepared after detention as findings of fact, and held that no substantial question of law arose for interference in appeal. On that basis, the penalty was upheld. Case-Laws VAT and Sales Tax Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162578