HC upheld penalty for evasion as goods were loaded from one branch but bills were issued from anothe

CST & VAT: Where assessee was transporting certain goods in a vehicle and on checking of said goods at Information Collection Centre, Zirakpur it was found that these goods were loaded from Zirakpur branch of assessee, whereas bill was issued from Chandigarh branch of assessee, levy of penalty under section 51(7)(b) of Punjab Value Added Tax Act, 2005 upon assessee was justified