https://www.taxtmi.com/caselaws?id=156207 Section 28-A of the Karnataka Sales Tax Act required taxable goods in transit to be accompanied by the prescribed delivery note, and the checking authority could impose penalty where the required documents were not produced. A delivery note admitted to be incomplete in material particulars was treated as non-compliance, and notice with an opportunity to explain was held sufficient to satisfy natural justice at the checking stage. The penalty was therefore upheld, and the challenge based on inadequate opportunity and want of authority failed. en-us Mon, 13 Aug 1990 00:00:00 +0530 Mon, 16 Sep 2013 14:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156207 Section 28-A of the Karnataka Sales Tax Act required taxable goods in transit to be accompanied by the prescribed delivery note, and the checking authority could impose penalty where the required documents were not produced. A delivery note admitted to be incomplete in material particulars was treated as non-compliance, and notice with an opportunity to explain was held sufficient to satisfy natural justice at the checking stage. The penalty was therefore upheld, and the challenge based on inadequate opportunity and want of authority failed. Case-Laws VAT and Sales Tax Mon, 13 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156207