https://www.taxtmi.com/caselaws?id=436681 Goods moving from Maharashtra to Punjab under invoices and goods receipts retained their inter-State character, because the origin of the movement was outside Punjab and a later delivery to another purchaser in Punjab did not convert it into an intra-State sale. The detaining authority had to assess the transaction on the statutory test for inter-State movement rather than on the subsequent delivery arrangement. As the transaction remained inter-State, the allegation of non-genuine documents and attempted tax evasion could not stand, and the penalty under the Punjab VAT Act was held unsustainable. en-us Fri, 17 Mar 2023 00:00:00 +0530 Tue, 18 Apr 2023 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436681 Goods moving from Maharashtra to Punjab under invoices and goods receipts retained their inter-State character, because the origin of the movement was outside Punjab and a later delivery to another purchaser in Punjab did not convert it into an intra-State sale. The detaining authority had to assess the transaction on the statutory test for inter-State movement rather than on the subsequent delivery arrangement. As the transaction remained inter-State, the allegation of non-genuine documents and attempted tax evasion could not stand, and the penalty under the Punjab VAT Act was held unsustainable. Case-Laws VAT and Sales Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436681