https://www.taxtmi.com/caselaws?id=150900 Sections 44 to 46 of the Tamil Nadu General Sales Tax Act were treated as a revenue compliance scheme aimed at preventing evasion. The duty to carry prescribed documents was linked to the dealer's tax liability, and non-compliance was characterised as a revenue offence rather than an ordinary penal offence. On that basis, the owner of the goods could offer composition of the offence even though the notice had been served on the lorry driver, because the statutory object was protection of revenue and not a strict limitation to the person initially noticed. en-us Tue, 09 Jul 1974 00:00:00 +0530 Fri, 24 May 2013 15:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150900 Sections 44 to 46 of the Tamil Nadu General Sales Tax Act were treated as a revenue compliance scheme aimed at preventing evasion. The duty to carry prescribed documents was linked to the dealer's tax liability, and non-compliance was characterised as a revenue offence rather than an ordinary penal offence. On that basis, the owner of the goods could offer composition of the offence even though the notice had been served on the lorry driver, because the statutory object was protection of revenue and not a strict limitation to the person initially noticed. Case-Laws VAT and Sales Tax Tue, 09 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150900