https://www.taxtmi.com/caselaws?id=158747 Under section 29A(4) of the Kerala General Sales Tax Act, action for detention or penalty required a foundational finding of an attempt to evade tax. On the facts, the goods were covered by invoice, part of the consignment had already been delivered at Ernakulam, and the balance was being transported to Coimbatore; the carrier's certificate, driver's statement, and accounting entries supported the assessee's explanation. The record therefore did not establish the statutory pre-condition for invoking section 29A(4), and the penalty and security proceedings were held unjustified. en-us Fri, 29 Mar 1996 00:00:00 +0530 Wed, 06 Nov 2013 15:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158747 Under section 29A(4) of the Kerala General Sales Tax Act, action for detention or penalty required a foundational finding of an attempt to evade tax. On the facts, the goods were covered by invoice, part of the consignment had already been delivered at Ernakulam, and the balance was being transported to Coimbatore; the carrier's certificate, driver's statement, and accounting entries supported the assessee's explanation. The record therefore did not establish the statutory pre-condition for invoking section 29A(4), and the penalty and security proceedings were held unjustified. Case-Laws VAT and Sales Tax Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158747