Penalty Under Punjab VAT Act Requires Concrete Evidence of Tax Evasion, Not Just Possibility of Local Sale.

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....Penalty u/s 51 (7) (b) of the Punjab Value Added Tax Act, 2005 - evasion of tax - The mere possibility of a local sale would not clothe the officials of the respondents to take such an action when there was no material on record to indicate that an attempt was made by the appellant to deliver the goods at a different place and to sell them in the local market by evading payment of tax. - HC....