https://www.taxtmi.com/caselaws?id=165412 Penalty and detention under the Punjab Value Added Tax Act were upheld because the authorities found attempted tax evasion on the basis of fake goods receipts, non-production of books of account, and the suspicious issuance and destruction of bills at the destination. Those facts supported the concurrent finding that the transaction was suppressed and that tax evasion was attempted, attracting penalty under section 51(7). No perversity in the factual findings was shown, so the challenge to jurisdiction failed. en-us Mon, 23 Aug 2010 00:00:00 +0530 Fri, 04 Jul 2014 12:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165412 Penalty and detention under the Punjab Value Added Tax Act were upheld because the authorities found attempted tax evasion on the basis of fake goods receipts, non-production of books of account, and the suspicious issuance and destruction of bills at the destination. Those facts supported the concurrent finding that the transaction was suppressed and that tax evasion was attempted, attracting penalty under section 51(7). No perversity in the factual findings was shown, so the challenge to jurisdiction failed. Case-Laws VAT and Sales Tax Mon, 23 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165412