https://www.taxtmi.com/caselaws?id=159102 A penalty for alleged tax evasion under the Kerala General Sales Tax Act cannot stand unless the authority considers the relevant transport and purchase documents and records findings on the foundational facts showing liability and wilful evasion. Where documents produced before the Intelligence Officer indicated that the goods originated outside the State and were meant for processing, and those materials were not examined by the original or appellate authority, the penalty was set aside. The matter was remanded for fresh consideration of whether the goods were purchased within Kerala and whether the statutory conditions for security and penalty were actually satisfied after both sides were heard. en-us Fri, 11 Jul 1997 00:00:00 +0530 Fri, 15 Nov 2013 16:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159102 A penalty for alleged tax evasion under the Kerala General Sales Tax Act cannot stand unless the authority considers the relevant transport and purchase documents and records findings on the foundational facts showing liability and wilful evasion. Where documents produced before the Intelligence Officer indicated that the goods originated outside the State and were meant for processing, and those materials were not examined by the original or appellate authority, the penalty was set aside. The matter was remanded for fresh consideration of whether the goods were purchased within Kerala and whether the statutory conditions for security and penalty were actually satisfied after both sides were heard. Case-Laws VAT and Sales Tax Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159102