https://www.taxtmi.com/caselaws?id=166546 Mere non-reporting at the ICC and failure to file the prescribed declaration did not, on the facts, establish an attempt to evade tax. The Tribunal relied on transport documents, invoices, movement of goods within Punjab before railway loading, invoice details of container and seal, and receipt of CST with C forms, and found no intent to evade. The High Court found no perversity in those findings and held that no substantial question of law arose. The penalty was therefore not sustainable. en-us Tue, 30 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166546 Mere non-reporting at the ICC and failure to file the prescribed declaration did not, on the facts, establish an attempt to evade tax. The Tribunal relied on transport documents, invoices, movement of goods within Punjab before railway loading, invoice details of container and seal, and receipt of CST with C forms, and found no intent to evade. The High Court found no perversity in those findings and held that no substantial question of law arose. The penalty was therefore not sustainable. Case-Laws VAT and Sales Tax Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166546