https://www.taxtmi.com/caselaws?id=156953 A time-barred appeal rejected at the threshold does not bar revision under section 35 of the Kerala General Sales Tax Act because it is not a valid appeal, and the saving provision in section 35(2A) applies where no issue is decided on merits. Penalty under section 29A depends on a finding of attempt to evade tax; non-production of documents at the check-post stage, followed by later production and no finding of evasion, is insufficient. On that reasoning, the revisional objection failed and the penalty was stated to be unsustainable. en-us Tue, 22 Jun 1993 00:00:00 +0530 Thu, 26 Sep 2013 16:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156953 A time-barred appeal rejected at the threshold does not bar revision under section 35 of the Kerala General Sales Tax Act because it is not a valid appeal, and the saving provision in section 35(2A) applies where no issue is decided on merits. Penalty under section 29A depends on a finding of attempt to evade tax; non-production of documents at the check-post stage, followed by later production and no finding of evasion, is insufficient. On that reasoning, the revisional objection failed and the penalty was stated to be unsustainable. Case-Laws VAT and Sales Tax Tue, 22 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156953