https://www.taxtmi.com/caselaws?id=326806 Concurrent factual findings that transport documents were unreliable, including unexplained omission of papers and later-produced documents appearing procured after seizure, supported the levy of advance tax and penalty under the Assam Value Added Tax Act, 2003. The writ court found no illegality in the authorities' inference that additional televisions were being moved without proper documentation and declined interference under Article 226. The tax demand and penalty were therefore sustained, and the challenge to the revisional order failed. en-us Thu, 10 Mar 2016 00:00:00 +0530 Tue, 26 Apr 2016 09:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326806 Concurrent factual findings that transport documents were unreliable, including unexplained omission of papers and later-produced documents appearing procured after seizure, supported the levy of advance tax and penalty under the Assam Value Added Tax Act, 2003. The writ court found no illegality in the authorities' inference that additional televisions were being moved without proper documentation and declined interference under Article 226. The tax demand and penalty were therefore sustained, and the challenge to the revisional order failed. Case-Laws VAT and Sales Tax Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326806