https://www.taxtmi.com/caselaws?id=200188 Penalty for alleged tax evasion on an intercepted excavator was found excessive because the authorities relied mainly on absence of documents and the statutory presumption without properly weighing the surrounding facts. The vehicle was newly purchased, was being moved for contract work, and the materials did not support an inference of intended sale within the State. The agreement produced by the owner could not be rejected merely for a stamp paper date discrepancy. Although the provision allowed a penalty up to twice the tax for attempted evasion, the facts did not justify the maximum levy, so the penalty was reduced and release was linked to payment of the modified amount. en-us Wed, 22 Jun 2016 00:00:00 +0530 Fri, 23 Mar 2018 10:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200188 Penalty for alleged tax evasion on an intercepted excavator was found excessive because the authorities relied mainly on absence of documents and the statutory presumption without properly weighing the surrounding facts. The vehicle was newly purchased, was being moved for contract work, and the materials did not support an inference of intended sale within the State. The agreement produced by the owner could not be rejected merely for a stamp paper date discrepancy. Although the provision allowed a penalty up to twice the tax for attempted evasion, the facts did not justify the maximum levy, so the penalty was reduced and release was linked to payment of the modified amount. Case-Laws VAT and Sales Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200188