https://www.taxtmi.com/caselaws?id=433581 Penalty for interception of goods under the Punjab VAT Act could be sustained only if the surrounding circumstances established an intention to evade tax. Here, the goods were supported by invoices, goods receipts and a supply order to a Government department, and the documents were produced at the information collection centre. The later discovery of remaining invoices at detention did not, by itself, prove evasion. As the movement of goods was shown to be bona fide and no tax-evasion intent was made out, the penalty was held unsustainable and was set aside. en-us Wed, 18 Jan 2023 00:00:00 +0530 Fri, 08 Sep 2023 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433581 Penalty for interception of goods under the Punjab VAT Act could be sustained only if the surrounding circumstances established an intention to evade tax. Here, the goods were supported by invoices, goods receipts and a supply order to a Government department, and the documents were produced at the information collection centre. The later discovery of remaining invoices at detention did not, by itself, prove evasion. As the movement of goods was shown to be bona fide and no tax-evasion intent was made out, the penalty was held unsustainable and was set aside. Case-Laws VAT and Sales Tax Wed, 18 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433581