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2008 (9) TMI 887 - KERALA HIGH COURTPenalty imposed under section 29A of the KGST - Whether the transaction in question is inter-State transaction and hence section 29A of the KGST Act will not be attracted? Held that:- The owner or person-in-charge of the goods vehicle had not produced the prescribed documents before the Check-post Officer and if not for the Check-post Officer detaining the goods vehicles, there was every possibility of the Revenue losing the tax due to the State. The Sales Tax Officer, (Enquiry), has not just levied the penalty under section 29A(4) of the Act, merely on the ground that the goods was not accompanied by proper documents but also there was an attempt to evade tax due under the Act by the owner of the goods. Revision dismissed.
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