https://www.taxtmi.com/caselaws?id=437101 The High Court allowed the appeal under Section 68 of the Punjab VAT Act, overturning the Tribunal's orders. It held that the appellant, a registered dealer supplying machinery to the Indian Railways, had valid documentation and did not intend to evade tax. The failure to report goods at the barrier was deemed an error, not an evasion attempt. The Court emphasized penalties should not be based solely on driver statements and set aside the penalties imposed, finding no justification for penalty imposition against the appellant. en-us Mon, 13 Mar 2023 00:00:00 +0530 Thu, 27 Apr 2023 22:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437101 The High Court allowed the appeal under Section 68 of the Punjab VAT Act, overturning the Tribunal's orders. It held that the appellant, a registered dealer supplying machinery to the Indian Railways, had valid documentation and did not intend to evade tax. The failure to report goods at the barrier was deemed an error, not an evasion attempt. The Court emphasized penalties should not be based solely on driver statements and set aside the penalties imposed, finding no justification for penalty imposition against the appellant. Case-Laws VAT and Sales Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437101