https://www.taxtmi.com/caselaws?id=263690 Penalty under section 37(6) of the Haryana General Sales Tax Act applies only where inquiry shows an attempt to evade tax. If the dealer is an exempted unit with no tax liability, a mere defect in the accompanying transport form does not, by itself, prove evasion. A technical lapse in documentation, without material indicating a design to evade tax, is insufficient to support penalty. On that basis, the penalty was held unsustainable and liable to be set aside in favour of the assessee. en-us Wed, 16 Jul 2014 00:00:00 +0530 Tue, 08 Sep 2015 10:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263690 Penalty under section 37(6) of the Haryana General Sales Tax Act applies only where inquiry shows an attempt to evade tax. If the dealer is an exempted unit with no tax liability, a mere defect in the accompanying transport form does not, by itself, prove evasion. A technical lapse in documentation, without material indicating a design to evade tax, is insufficient to support penalty. On that basis, the penalty was held unsustainable and liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263690