https://www.taxtmi.com/caselaws?id=163194 Penalty under the transit-check provision of the Orissa Value Added Tax Act, 2004 is discretionary and cannot be imposed mechanically where the goods are ultimately supported by genuine documents and the lapse is only non-production at the checkpoint; the maximum penalty was therefore unsustainable. VAT and entry tax also cannot be levied without proof of a taxable sale or purchase within Orissa, and the statutory presumption of sale applies only in the specific exit-check-post context provided by the Act. Because the consignment was shown to move through Orissa from West Bengal to Maharashtra, the demands lacked statutory foundation and were set aside. en-us Tue, 08 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163194 Penalty under the transit-check provision of the Orissa Value Added Tax Act, 2004 is discretionary and cannot be imposed mechanically where the goods are ultimately supported by genuine documents and the lapse is only non-production at the checkpoint; the maximum penalty was therefore unsustainable. VAT and entry tax also cannot be levied without proof of a taxable sale or purchase within Orissa, and the statutory presumption of sale applies only in the specific exit-check-post context provided by the Act. Because the consignment was shown to move through Orissa from West Bengal to Maharashtra, the demands lacked statutory foundation and were set aside. Case-Laws VAT and Sales Tax Tue, 08 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163194