Evasion of tax--Sales tax

section 14B was quite important section under PGST Act. Now its section 51 under PVAT Act. Lot of cases u/s 51 arises here in punjab. I got the goods released without penalty, which were seized at the check post barrier at Banur border in punjab just yesterday on the basis of similar facts in the above stated judgement.

Mere non reporting of goods at check post barrier will not per se prove that there was intention of tax evasion on the part of the dealer.