https://www.taxtmi.com/caselaws?id=167998 Proper documentation accompanying detained goods was treated as essential to rebut the presumption arising from detention. On the facts, non-production of the bill or invoice, delivery challan, goods receipt and account books, together with an undated declaration and a later contradictory letter, supported the conclusion that the transaction was not backed by genuine records. The court held that these circumstances reasonably established an attempt to evade tax, and the penalty based on that finding was upheld. en-us Tue, 28 Aug 2012 00:00:00 +0530 Tue, 06 Jan 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167998 Proper documentation accompanying detained goods was treated as essential to rebut the presumption arising from detention. On the facts, non-production of the bill or invoice, delivery challan, goods receipt and account books, together with an undated declaration and a later contradictory letter, supported the conclusion that the transaction was not backed by genuine records. The court held that these circumstances reasonably established an attempt to evade tax, and the penalty based on that finding was upheld. Case-Laws VAT and Sales Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167998