https://www.taxtmi.com/caselaws?id=753760 Penalty for non-production of the prescribed road permit under section 72(6) of the Jharkhand Value Added Tax Act could not be enhanced to three times the tax leviable where no tax was payable in Jharkhand. The statutory scheme was read to preserve the alternative fixed penalty expressly provided, and the authorities were required to examine whether the goods were taxable in the State before imposing the higher amount. The larger penalty was therefore unsustainable, and the demand and appellate orders were set aside to the extent they exceeded the statutory minimum. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 10 Jun 2024 07:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753760 Penalty for non-production of the prescribed road permit under section 72(6) of the Jharkhand Value Added Tax Act could not be enhanced to three times the tax leviable where no tax was payable in Jharkhand. The statutory scheme was read to preserve the alternative fixed penalty expressly provided, and the authorities were required to examine whether the goods were taxable in the State before imposing the higher amount. The larger penalty was therefore unsustainable, and the demand and appellate orders were set aside to the extent they exceeded the statutory minimum. Case-Laws VAT and Sales Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753760