https://www.taxtmi.com/caselaws?id=272190 Penalty under Section 51(7)(b) of the Punjab Value Added Tax Act, 2005 was sustained because the authorities recorded concurrent findings that the transaction documents were manipulated, the goods were purchased without invoice and without payment of tax, and there was an attempt to evade tax. The appellant also failed to produce the invoice, account books, or other supporting records when called upon. On that factual basis, the challenge to the penalty could not succeed, and the penalty was upheld. en-us Wed, 27 Jan 2016 00:00:00 +0530 Tue, 01 Mar 2016 11:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272190 Penalty under Section 51(7)(b) of the Punjab Value Added Tax Act, 2005 was sustained because the authorities recorded concurrent findings that the transaction documents were manipulated, the goods were purchased without invoice and without payment of tax, and there was an attempt to evade tax. The appellant also failed to produce the invoice, account books, or other supporting records when called upon. On that factual basis, the challenge to the penalty could not succeed, and the penalty was upheld. Case-Laws VAT and Sales Tax Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272190