1998 (9) TMI 629

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..... or consideration, whether penalty was rightly imposed on the assessee under section 29A(4) of the Kerala General Sales Tax Act, 1963. 3.. The facts are that the assessee, engaged in the manufacture of generator sets in Tamil Nadu, sent a consignment of two generator sets to be installed, at different places within the State of Kerala under a delivery note. It entered into a works contract inclusi .....

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..... se considered by the honourable High Court of Gauhati. If the above decision of the Gauhati High Court is applied in the appellant's case, it can only be concluded that the appellant is not liable to pay any tax under the Kerala General Sales Tax Act and therefore it cannot be said that there has been an attempt to evade payment of tax." The Tribunal, however, relying on Bells Controls Ltd., Madr .....

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..... the ignorance of the FACT, an inference was drawn that but for the checking at the; check-post, goods would have escaped tax. It is for that reason penalty under section 29A(4) was upheld by this Court in M/s. Bells Controls Ltd. 4.. The facts in the instant case before us are entirely different. Generator sets were consigned from the State of Tamil Nadu to Kerala under form D giving the entire .....

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