https://www.taxtmi.com/caselaws?id=752931 Concurrent factual findings that goods were moved on discrepant transport documents, with the vehicle routed inconsistently and its number absent from the prescribed papers, justified penalty for contravention of the value added tax transport requirements. The court treated the case as one of non-compliance and inferred an intention to evade tax from the documentary inconsistencies, so the penalty was sustained. In revision, the challenge raised no substantial question of law because the authorities below had already recorded concurrent findings on the transport violations and no legal error was shown on the record. The revision therefore failed and the penalty remained in force. en-us Mon, 15 Apr 2024 00:00:00 +0530 Wed, 22 May 2024 06:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752931 Concurrent factual findings that goods were moved on discrepant transport documents, with the vehicle routed inconsistently and its number absent from the prescribed papers, justified penalty for contravention of the value added tax transport requirements. The court treated the case as one of non-compliance and inferred an intention to evade tax from the documentary inconsistencies, so the penalty was sustained. In revision, the challenge raised no substantial question of law because the authorities below had already recorded concurrent findings on the transport violations and no legal error was shown on the record. The revision therefore failed and the penalty remained in force. Case-Laws VAT and Sales Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752931