https://www.taxtmi.com/caselaws?id=165316 Penalty for alleged tax evasion on detention of goods at a check-post was held unsustainable where invoices, delivery challans and goods receipts showed a chain of successive transactions and identified the intervening parties and ultimate consignee. The timing difference between the documents, by itself, was insufficient to infer an attempt to evade tax, especially when the goods were intercepted at the check-post and the transaction trail was otherwise supported. The Tribunal's finding that no evasion attempt was made was not shown to be perverse. The distinct question whether the later sale to BSNL was a sale in transit under section 6(2) of the Central Sales Tax Act, 1956, or an intra-State sale, was left open. en-us Mon, 16 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165316 Penalty for alleged tax evasion on detention of goods at a check-post was held unsustainable where invoices, delivery challans and goods receipts showed a chain of successive transactions and identified the intervening parties and ultimate consignee. The timing difference between the documents, by itself, was insufficient to infer an attempt to evade tax, especially when the goods were intercepted at the check-post and the transaction trail was otherwise supported. The Tribunal's finding that no evasion attempt was made was not shown to be perverse. The distinct question whether the later sale to BSNL was a sale in transit under section 6(2) of the Central Sales Tax Act, 1956, or an intra-State sale, was left open. Case-Laws VAT and Sales Tax Mon, 16 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165316