https://www.taxtmi.com/caselaws?id=158722 Mere detention of a consignment and the resulting penalty under section 29A of the Kerala General Sales Tax Act, 1963 did not by itself justify rejection of accounts or an enhanced best judgment addition to the returned turnover. Where the assessee had accounted for the consignment on receipt, included the corresponding turnover in the return, and subjected it to tax, and no other irregularity, omission, or suppression was found in the books, the adverse assessment could not rest solely on the penalty related to the intercepted goods. The addition to the returned turnover was therefore held unjustified and deleted, and the revision was allowed in favour of the assessee. en-us Fri, 04 Apr 1997 00:00:00 +0530 Wed, 06 Nov 2013 11:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158722 Mere detention of a consignment and the resulting penalty under section 29A of the Kerala General Sales Tax Act, 1963 did not by itself justify rejection of accounts or an enhanced best judgment addition to the returned turnover. Where the assessee had accounted for the consignment on receipt, included the corresponding turnover in the return, and subjected it to tax, and no other irregularity, omission, or suppression was found in the books, the adverse assessment could not rest solely on the penalty related to the intercepted goods. The addition to the returned turnover was therefore held unjustified and deleted, and the revision was allowed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 04 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158722