https://www.taxtmi.com/caselaws?id=754350 Penalty under the Uttarakhand VAT Act was upheld where goods were intercepted in transit, the driver's statement conflicted with the trader's version, and no books of account were produced to support the transaction. Section 43(5) was treated as satisfied because the goods were found without proper accounting and the dealer's explanation was not substantiated. The challenge to the mobile unit's inspection also failed, as the verification was confined to transit goods and records and was not an unauthorised search of business premises under section 42(3). The assessment order, alleged family dispute, and payment under protest did not warrant reduction or setting aside of the penalty. en-us Mon, 20 May 2024 00:00:00 +0530 Sat, 22 Jun 2024 08:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754350 Penalty under the Uttarakhand VAT Act was upheld where goods were intercepted in transit, the driver's statement conflicted with the trader's version, and no books of account were produced to support the transaction. Section 43(5) was treated as satisfied because the goods were found without proper accounting and the dealer's explanation was not substantiated. The challenge to the mobile unit's inspection also failed, as the verification was confined to transit goods and records and was not an unauthorised search of business premises under section 42(3). The assessment order, alleged family dispute, and payment under protest did not warrant reduction or setting aside of the penalty. Case-Laws VAT and Sales Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754350