https://www.taxtmi.com/caselaws?id=167977 Penalty for tax evasion under the Punjab Value Added Tax Act was upheld because the Department's interception material, drivers' statements, and contemporaneous records supported the finding that goods were transported without prescribed documents and without mandatory declaration at the Information Collection Centre. The assessee failed to produce account books or other reliable rebuttal evidence to displace the inference of evasion or the claim of forcible seizure. As the concurrent factual findings were neither perverse nor legally untenable, the HC held that no substantial question of law arose for interference in second appeal and sustained the penalty. en-us Thu, 23 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167977 Penalty for tax evasion under the Punjab Value Added Tax Act was upheld because the Department's interception material, drivers' statements, and contemporaneous records supported the finding that goods were transported without prescribed documents and without mandatory declaration at the Information Collection Centre. The assessee failed to produce account books or other reliable rebuttal evidence to displace the inference of evasion or the claim of forcible seizure. As the concurrent factual findings were neither perverse nor legally untenable, the HC held that no substantial question of law arose for interference in second appeal and sustained the penalty. Case-Laws VAT and Sales Tax Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167977