https://www.taxtmi.com/caselaws?id=382268 Electronic-upload directions under the Assam VAT Rules were validly issued within the delegated rule-making framework and did not amount to impermissible sub-delegation. However, tax and penalty for alleged evasion could not rest solely on failure to upload information electronically. The statutory scheme required examination of whether prescribed documents physically accompanied the goods, whether those documents were genuine and sufficient, and whether the presumption of evasion had been rebutted. Because no specific findings addressed physical documentary compliance or an actual attempt to evade tax, the tax and penalty orders were quashed and remitted for reconsideration. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 29 Jun 2019 06:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382268 Electronic-upload directions under the Assam VAT Rules were validly issued within the delegated rule-making framework and did not amount to impermissible sub-delegation. However, tax and penalty for alleged evasion could not rest solely on failure to upload information electronically. The statutory scheme required examination of whether prescribed documents physically accompanied the goods, whether those documents were genuine and sufficient, and whether the presumption of evasion had been rebutted. Because no specific findings addressed physical documentary compliance or an actual attempt to evade tax, the tax and penalty orders were quashed and remitted for reconsideration. Case-Laws VAT and Sales Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382268