https://www.taxtmi.com/caselaws?id=157503 Penalty proceedings under section 45A of the Kerala General Sales Tax Act are independent of assessment proceedings and need not await completion of assessment. The notice was issued on the footing that separately shown transport charges formed part of sale price and that the dealer had maintained incomplete accounts and filed incorrect returns. The Court held that the possibility of the same turnover issue arising in assessment did not make the penalty action premature or require it to be taken up only by the assessing authority. The challenge to maintainability was rejected, while the merits of evasion and mens rea were left for determination at the appropriate stage. en-us Tue, 13 Apr 1993 00:00:00 +0530 Mon, 07 Oct 2013 14:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157503 Penalty proceedings under section 45A of the Kerala General Sales Tax Act are independent of assessment proceedings and need not await completion of assessment. The notice was issued on the footing that separately shown transport charges formed part of sale price and that the dealer had maintained incomplete accounts and filed incorrect returns. The Court held that the possibility of the same turnover issue arising in assessment did not make the penalty action premature or require it to be taken up only by the assessing authority. The challenge to maintainability was rejected, while the merits of evasion and mens rea were left for determination at the appropriate stage. Case-Laws VAT and Sales Tax Tue, 13 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157503