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2001 (3) TMI 874 - SC - VAT and Sales TaxWhether the check-post authority is entitled to detain the goods on the ground of under-valuation under section 29-A(2) of the Kerala General Sales Tax Act, 1963? Held that:- Appeal dismissed. No merit in the submission that the words "to satisfy himself that there is no evasion of tax" in section 29-A of the Kerala General Sales Tax Act should be read only in the context of the words "to verify the documents required by sub-section (2) of section 29 to be in the possession of the person transporting the goods". That would be to limit the power of the officer to the verification of documents and to render the words "and to satisfy himself that there is no evasion of tax" otiose, which cannot be done.
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