https://www.taxtmi.com/caselaws?id=167941 Penalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was sustained where the Tribunal's finding of attempted tax evasion rested on the cumulative effect of suspicious circumstances and documentary infirmities, including the vehicle's unusual route, the driver's statement, the presence of the assessee's representative, non-production of declaration at the barrier, and doubts about the purchase and sale documents. The High Court held that the assessee failed to prove a genuine intra-State sale to the alleged consignee and that the factual finding was not shown to be perverse. The appeal therefore failed. en-us Wed, 08 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167941 Penalty under section 51(7)(c) of the Punjab Value Added Tax Act, 2005 was sustained where the Tribunal's finding of attempted tax evasion rested on the cumulative effect of suspicious circumstances and documentary infirmities, including the vehicle's unusual route, the driver's statement, the presence of the assessee's representative, non-production of declaration at the barrier, and doubts about the purchase and sale documents. The High Court held that the assessee failed to prove a genuine intra-State sale to the alleged consignee and that the factual finding was not shown to be perverse. The appeal therefore failed. Case-Laws VAT and Sales Tax Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167941