https://www.taxtmi.com/caselaws?id=342920 Penalty under the Punjab Value Added Tax Act was upheld because the Tribunal's factual findings supported an inference of intent to evade tax. The goods were transported in an Innova car rather than a goods carrier, the driver admitted crossing the ICC without generating the required information, and the explanation for non-compliance was found unacceptable. As no illegality or perversity in those findings was shown in second appeal, the court declined interference and held that no substantial question of law arose. en-us Mon, 01 May 2017 00:00:00 +0530 Thu, 22 Mar 2018 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342920 Penalty under the Punjab Value Added Tax Act was upheld because the Tribunal's factual findings supported an inference of intent to evade tax. The goods were transported in an Innova car rather than a goods carrier, the driver admitted crossing the ICC without generating the required information, and the explanation for non-compliance was found unacceptable. As no illegality or perversity in those findings was shown in second appeal, the court declined interference and held that no substantial question of law arose. Case-Laws VAT and Sales Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342920