https://www.taxtmi.com/caselaws?id=158327 Penalty under section 29A(4) of the Kerala General Sales Tax Act was held unsustainable where the transport documents, including invoice, declaration forms, C form and E-1 certificate, showed an inter-State sale in transit and no attempt to evade tax. Technical defects in the delivery note and check-post papers were treated as venial and insufficient to justify penalty. Because the suo motu proceedings under section 35 and the connected appellate order depended entirely on that penalty order, they also became unsustainable and were set aside. The consequential orders were quashed, the assessing authority's order was restored, and refund of the security amount was directed. en-us Wed, 27 Mar 1996 00:00:00 +0530 Mon, 21 Oct 2013 13:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158327 Penalty under section 29A(4) of the Kerala General Sales Tax Act was held unsustainable where the transport documents, including invoice, declaration forms, C form and E-1 certificate, showed an inter-State sale in transit and no attempt to evade tax. Technical defects in the delivery note and check-post papers were treated as venial and insufficient to justify penalty. Because the suo motu proceedings under section 35 and the connected appellate order depended entirely on that penalty order, they also became unsustainable and were set aside. The consequential orders were quashed, the assessing authority's order was restored, and refund of the security amount was directed. Case-Laws VAT and Sales Tax Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158327