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TMI Blog2018 (6) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... andran, J. The State is before this Court challenging the order of the Kerala Value Added Tax Appellate Tribunal raising the following question of law as re-framed by us: Whether in the facts and circumstances of the case, the Tribunal was correct to hold that the consignment in question having been duly accounted for by the appellant-assessee as also the purchasers, there was no further evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the purchasers as also the finding that there is no further evidence to support the allegation of tax evasion, set aside the order of penalty. 3. The learned Senior Government Pleader would contend that the Tribunal had erred in so setting aside the penalty, since the accounting could have been made only after the transport of the goods. There could always be a multiple transport in between, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the previous day. We do not think that the action of the consignor was above board and bona fide. The letters are an after thought and would not establish that the transport was bona fide. The learned counsel for the assessee also relied on the decision of the Honourable Supreme Court in (2008) 16 KTR 247 (SC) [Assistant Commissioner v. Amtek India Limited] to contend that even when there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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