https://www.taxtmi.com/caselaws?id=392997 Penalty under the Haryana Value Added Tax Act was sustained where the driver's statement, the contemporaneous documents at the checking point, and the assessee's later explanation were inconsistent. The assessee failed to produce the relevant import and transfer documents before the penalising authority, and a GR produced later supported the finding that the defence was an afterthought. The claimed sale-in-transit theory was not supported by endorsement on the GR or by the movement documents for the asserted earlier transaction, so the detention and penalty were justified and no substantial question of law arose. en-us Wed, 15 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392997 Penalty under the Haryana Value Added Tax Act was sustained where the driver's statement, the contemporaneous documents at the checking point, and the assessee's later explanation were inconsistent. The assessee failed to produce the relevant import and transfer documents before the penalising authority, and a GR produced later supported the finding that the defence was an afterthought. The claimed sale-in-transit theory was not supported by endorsement on the GR or by the movement documents for the asserted earlier transaction, so the detention and penalty were justified and no substantial question of law arose. Case-Laws VAT and Sales Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392997