https://www.taxtmi.com/caselaws?id=166559 Penalty under the Punjab Value Added Tax Act, 2005 was upheld where the Tribunal found that the transport documents were incomplete, unavailable at detention, and capable of indicating later manipulation, supporting an inference of withholding documents with an attempt to evade tax. The Court found no illegality or perversity in those concurrent factual findings and held that they justified the statutory penalty. It further held that, on those facts, no substantial question of law arose from the Tribunal's order, so the challenge failed. en-us Thu, 01 Sep 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166559 Penalty under the Punjab Value Added Tax Act, 2005 was upheld where the Tribunal found that the transport documents were incomplete, unavailable at detention, and capable of indicating later manipulation, supporting an inference of withholding documents with an attempt to evade tax. The Court found no illegality or perversity in those concurrent factual findings and held that they justified the statutory penalty. It further held that, on those facts, no substantial question of law arose from the Tribunal's order, so the challenge failed. Case-Laws VAT and Sales Tax Thu, 01 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166559