https://www.taxtmi.com/caselaws?id=159056 Penalty for attempt to evade tax under section 29A(4) of the Kerala General Sales Tax Act was held sustainable where cashewnuts were intercepted near the Kerala-Karnataka border without the documents required by rule 35(2) of the Kerala General Sales Tax Rules. The assessee's sale bills and delivery notes were produced only after interception, and the authorities concurrently found that those papers were not in the vehicles at the relevant time. The claim that the goods were still being loaded was rejected on facts, and later production of documents did not displace the finding of attempted evasion. Relief was therefore refused. en-us Thu, 25 Jun 1998 00:00:00 +0530 Thu, 14 Nov 2013 13:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159056 Penalty for attempt to evade tax under section 29A(4) of the Kerala General Sales Tax Act was held sustainable where cashewnuts were intercepted near the Kerala-Karnataka border without the documents required by rule 35(2) of the Kerala General Sales Tax Rules. The assessee's sale bills and delivery notes were produced only after interception, and the authorities concurrently found that those papers were not in the vehicles at the relevant time. The claim that the goods were still being loaded was rejected on facts, and later production of documents did not displace the finding of attempted evasion. Relief was therefore refused. Case-Laws VAT and Sales Tax Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159056