No evasion penalty under Punjab VAT when goods receipt contained bill No., names of consignee and co

CST & VAT: Where assessee sent a consignment of goods from Moga to Mandi Gobindgarh through a truck with invoice for sale to one 'N' in Delhi along with goods receipt of goods carrier and Assessing Authority having noticed that in goods receipt destination was shown from Moga to Mandi Gobindgarh instead of Delhi imposed penalty under section 51(7)(b) of Punjab Value Added Tax Act, 2005 upon assessee holding that an attempt to evade tax was made by it, since bill number, value of goods, names of