https://www.taxtmi.com/caselaws?id=157376 Claiming exemption on purchases made before any export contract, while reporting the entire turnover as exempt, was treated as an untrue and incorrect return because section 5(3) of the Central Sales Tax Act protects only qualifying penultimate sales linked to an export agreement. On that basis, penalty under section 45A of the Kerala General Sales Tax Act was attracted. The text also states that deliberate, systematic evasion does not justify reducing the penalty on proportionality grounds, and a fresh plea about the penalty notice could not be raised for the first time in appeal because it had been waived below. en-us Mon, 21 Feb 1994 00:00:00 +0530 Fri, 04 Oct 2013 16:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157376 Claiming exemption on purchases made before any export contract, while reporting the entire turnover as exempt, was treated as an untrue and incorrect return because section 5(3) of the Central Sales Tax Act protects only qualifying penultimate sales linked to an export agreement. On that basis, penalty under section 45A of the Kerala General Sales Tax Act was attracted. The text also states that deliberate, systematic evasion does not justify reducing the penalty on proportionality grounds, and a fresh plea about the penalty notice could not be raised for the first time in appeal because it had been waived below. Case-Laws VAT and Sales Tax Mon, 21 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157376