https://www.taxtmi.com/caselaws?id=757201 Penalty under the Punjab Value Added Tax Act was sustained because the inter-State movement of LPG valves was not supported by the statutory transport documents. The driver did not carry the goods receipt, the invoice omitted the destination station, and no satisfactory explanation was offered for the missing document. The Court held that Section 51(2) required the invoice and goods receipt to accompany the goods in transit, and non-compliance justified treating the movement as inadequately documented. A prior decision was distinguished because the relevant invoices had been produced on those facts. The challenge failed and the Tribunal's order was upheld. en-us Thu, 08 Aug 2024 00:00:00 +0530 Tue, 20 Aug 2024 08:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757201 Penalty under the Punjab Value Added Tax Act was sustained because the inter-State movement of LPG valves was not supported by the statutory transport documents. The driver did not carry the goods receipt, the invoice omitted the destination station, and no satisfactory explanation was offered for the missing document. The Court held that Section 51(2) required the invoice and goods receipt to accompany the goods in transit, and non-compliance justified treating the movement as inadequately documented. A prior decision was distinguished because the relevant invoices had been produced on those facts. The challenge failed and the Tribunal's order was upheld. Case-Laws VAT and Sales Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757201