https://www.taxtmi.com/caselaws?id=104081 The Supreme Court allowed the appeals, setting aside the Kerala High Court's judgment that deleted a penalty imposed on the respondent for filing returns based on a false certificate claiming sales tax exemption. The Court held that the penalty was justified as the false certificate supported the untrue and incorrect returns, regardless of when it was submitted. A subsequent genuine certificate for exemption was presented during the proceedings, leading the Court to remit the matter to the High Court for further examination. The case emphasizes the importance of thoroughly reviewing new evidence before reaching a final decision, and no costs were awarded in this ruling. en-us Wed, 06 Dec 1995 00:00:00 +0530 Wed, 04 Sep 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104081 The Supreme Court allowed the appeals, setting aside the Kerala High Court's judgment that deleted a penalty imposed on the respondent for filing returns based on a false certificate claiming sales tax exemption. The Court held that the penalty was justified as the false certificate supported the untrue and incorrect returns, regardless of when it was submitted. A subsequent genuine certificate for exemption was presented during the proceedings, leading the Court to remit the matter to the High Court for further examination. The case emphasizes the importance of thoroughly reviewing new evidence before reaching a final decision, and no costs were awarded in this ruling. Case-Laws VAT and Sales Tax Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104081