https://www.taxtmi.com/caselaws?id=156839 Penalty under section 29A(4) of the Kerala General Sales Tax Act could not be sustained merely because goods were transported without the prescribed documents under section 29A(2). The decisive requirement was proof of an attempt to evade tax, and the Sales Tax Appellate Tribunal found no evidence of such attempt. That factual finding was accepted, and suspicion was treated as insufficient to replace proof. On that basis, the penalty was found not exigible and the revision failed. en-us Wed, 30 Jan 1991 00:00:00 +0530 Wed, 25 Sep 2013 14:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156839 Penalty under section 29A(4) of the Kerala General Sales Tax Act could not be sustained merely because goods were transported without the prescribed documents under section 29A(2). The decisive requirement was proof of an attempt to evade tax, and the Sales Tax Appellate Tribunal found no evidence of such attempt. That factual finding was accepted, and suspicion was treated as insufficient to replace proof. On that basis, the penalty was found not exigible and the revision failed. Case-Laws VAT and Sales Tax Wed, 30 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156839