TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The petitioner brought a consignment of jewelry from Mumbai to Cochin without a valid Form 8FA declaration as required under the Kerala Value Added Tax Rules. The Commercial Tax Authorities assumed the petitioner intended to evade tax by clandestinely selling the consignment within Kerala. However, it was admitted that the entire consignment was taken back to Mumbai via Coimbatore without any sale within Kerala. Although the authorities were initially justified in presuming tax evasion, the subsequent events showed no actual sale or tax evasion occurred within Kerala. Therefore, a lenient view regarding the imposition of penalty on the petitioner is warranted.
TaxTMI 
TaxTMI 
