https://www.taxtmi.com/caselaws?id=391859 Penalty under the U.P. Value Added Tax Act for alleged attempt to evade tax was upheld where goods were intercepted without contemporaneous transport documents, and the papers produced later did not explain the actual route or destination. The authorities treated the later documents as an afterthought because they described movement from Jharkhand to Lucknow, while the vehicle was found at Allahabad, and the claimed diversion was unsupported by amended papers or the assessee's returns. On those facts, a reasonable inference of tax evasion arose, and the revisional court found no legal error in the concurrent factual findings sustaining the statutory penalty. en-us Mon, 03 Feb 2020 00:00:00 +0530 Wed, 05 Feb 2020 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391859 Penalty under the U.P. Value Added Tax Act for alleged attempt to evade tax was upheld where goods were intercepted without contemporaneous transport documents, and the papers produced later did not explain the actual route or destination. The authorities treated the later documents as an afterthought because they described movement from Jharkhand to Lucknow, while the vehicle was found at Allahabad, and the claimed diversion was unsupported by amended papers or the assessee's returns. On those facts, a reasonable inference of tax evasion arose, and the revisional court found no legal error in the concurrent factual findings sustaining the statutory penalty. Case-Laws VAT and Sales Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391859