https://www.taxtmi.com/caselaws?id=164219 Penalty under section 51(7)(c) of the Punjab Value Added Tax Act was sustained where goods-carrying vehicle bypassed the information collection centre, the same VAT form, invoice and goods receipt were reused, and the driver failed to produce required transport documents at the check point. The assessee was given opportunities but did not prove the genuineness of the transaction. On these concurrent findings, the movement of goods was treated as a device to avoid or evade tax, and the penal provision was properly invoked. en-us Wed, 10 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164219 Penalty under section 51(7)(c) of the Punjab Value Added Tax Act was sustained where goods-carrying vehicle bypassed the information collection centre, the same VAT form, invoice and goods receipt were reused, and the driver failed to produce required transport documents at the check point. The assessee was given opportunities but did not prove the genuineness of the transaction. On these concurrent findings, the movement of goods was treated as a device to avoid or evade tax, and the penal provision was properly invoked. Case-Laws VAT and Sales Tax Wed, 10 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164219