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2009 (6) TMI 965 - KERALA HIGH COURTDemand of tax and penalty levied under section 30B(3) of the Kerala General Sales Tax Act, 1963 - Held that:- In this case goods started its movement from Tuticorin to Karnataka through Kerala and it never reached Karnataka. Therefore the appellant cannot treat the local sale of timber in Kerala during its movement as an inter-State sale from Karnataka. The Central sales tax if any paid in Karnataka is a clear violation of section 9(1) of the Central Sales Tax Act. Therefore all the contentions of the appellant fail. However we feel even now that the appellant can be exonerated from penalty provided the entire tax with interest up to date payable under section 30B(3) read with section 23(3A) is paid within one month from receipt of this judgment. If the appellant settles the tax liability with interest payable under section 23A as above before the officer concerned, he will revoke the penalty.
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