1998 (9) TMI 629 - HC - VAT and Sales Tax

Summary

The High Court of Kerala considered a case where penalty was imposed on an assessee under section 29A(4) of the Kerala General Sales Tax Act, 1963. The assessee argued that there was no tax liability due to inter-State sale. The Tribunal initially upheld the penalty, citing a previous case, but the High Court found that the facts of the current case were different. The High Court allowed the revision, setting aside the penalty.