https://www.taxtmi.com/caselaws?id=159061 Section 28-A(4) of the Karnataka Sales Tax Act, 1957 permits penalty only for specified contraventions in transit, such as non-compliance with the prescribed document requirements or circumstances indicating tax evasion. Where the goods vehicle carried the requisite documents, there was no contravention of sub-sections (2), (3), (3A) or (3B), and no material showing an attempt to evade tax, the mere expiry of an export permit did not justify penal action. The check-post officer's inference was held to be conjectural and beyond jurisdiction, and the earlier interpretation of section 28-A was followed. en-us Wed, 01 Jul 1998 00:00:00 +0530 Thu, 14 Nov 2013 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159061 Section 28-A(4) of the Karnataka Sales Tax Act, 1957 permits penalty only for specified contraventions in transit, such as non-compliance with the prescribed document requirements or circumstances indicating tax evasion. Where the goods vehicle carried the requisite documents, there was no contravention of sub-sections (2), (3), (3A) or (3B), and no material showing an attempt to evade tax, the mere expiry of an export permit did not justify penal action. The check-post officer's inference was held to be conjectural and beyond jurisdiction, and the earlier interpretation of section 28-A was followed. Case-Laws VAT and Sales Tax Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159061