https://www.taxtmi.com/caselaws?id=287092 Goods in transit must be accompanied by the prescribed declaration form and valid Sugam-G road permit under the Jharkhand Value Added Tax Act, 2005. Where the vehicle was intercepted without a valid transit permit, the permit produced was generated only after interception, and no reliable material supported movement with proper documents, the authorities were entitled to proceed under Section 72. The concurrent factual findings were that the documentation was invalid and the goods were not shown to be exempt capital goods on the record. The penalty under Section 72(6) was therefore sustained. en-us Mon, 27 Jan 2020 00:00:00 +0530 Sat, 28 Mar 2020 10:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287092 Goods in transit must be accompanied by the prescribed declaration form and valid Sugam-G road permit under the Jharkhand Value Added Tax Act, 2005. Where the vehicle was intercepted without a valid transit permit, the permit produced was generated only after interception, and no reliable material supported movement with proper documents, the authorities were entitled to proceed under Section 72. The concurrent factual findings were that the documentation was invalid and the goods were not shown to be exempt capital goods on the record. The penalty under Section 72(6) was therefore sustained. Case-Laws VAT and Sales Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287092