https://www.taxtmi.com/caselaws?id=424791 Penalty under the Value Added Tax law was sustained because the goods vehicle was detained without accompanying documents, and the papers were produced only after detention. The fact-finding authority accepted that the transport record consistently showed movement from Jamshedpur to Lucknow, not the asserted diversion to Allahabad, and found no support for the claimed purchase order in the returns or transport papers. On those reasoned findings, the revisional court held that no perversity, illegality, or question of law justified interference, reflecting the object of the penalty provision to prevent unrecorded transactions and tax evasion. en-us Mon, 04 Jul 2022 00:00:00 +0530 Sat, 09 Jul 2022 08:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424791 Penalty under the Value Added Tax law was sustained because the goods vehicle was detained without accompanying documents, and the papers were produced only after detention. The fact-finding authority accepted that the transport record consistently showed movement from Jamshedpur to Lucknow, not the asserted diversion to Allahabad, and found no support for the claimed purchase order in the returns or transport papers. On those reasoned findings, the revisional court held that no perversity, illegality, or question of law justified interference, reflecting the object of the penalty provision to prevent unrecorded transactions and tax evasion. Case-Laws VAT and Sales Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424791