2014 (1) TMI 829

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..... manufacture of automobile tyres and tubes at its factory in the State of Kerela. The appellant is also a registered Dealer both under the Kerala General Sales Tax Act (for short, "the KGST Act") and the Central Sales Tax Act, 1956. 2. In view of contravention of Section 5(3)(7) of the KGST Act, a notice had been issued to the assessee by the assessing authority to show cause as to why penalty und .....

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..... ed to other Branch offices outside the Kerela for sale. Hence in exercise of the powers conferred on me under section 45A (g) of the KGST Act, 1963, I impose a penalty of Rs. 11,86,150/- (Rs. Eleven Lakhs eighty six thousand one hundred and fifty only) being twice the amount of tax sought to be evaded by contravening the provisions of Section 5 (3) (7) of the KGST Act, 1963. This should be paid a .....

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