https://www.taxtmi.com/caselaws?id=159305 Penalty under section 29A(4) of the Kerala General Sales Tax Act, 1963 is sustainable only where the authority, on proper material, positively finds an attempt to evade tax; mere irregularities or absence of transport documents are not enough. On the facts, the assessee's claim that it had produced a form 25 declaration showing it was not the last purchaser of the transported rubber required closer scrutiny, because the record was unclear on whether that declaration had been considered earlier. The penalty could not be sustained on the existing material, and the matter was remitted for fresh enquiry by the Sales Tax Officer (Enquiry), with liberty to rely on the declaration if not already examined. en-us Tue, 17 Jun 1997 00:00:00 +0530 Wed, 20 Nov 2013 14:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159305 Penalty under section 29A(4) of the Kerala General Sales Tax Act, 1963 is sustainable only where the authority, on proper material, positively finds an attempt to evade tax; mere irregularities or absence of transport documents are not enough. On the facts, the assessee's claim that it had produced a form 25 declaration showing it was not the last purchaser of the transported rubber required closer scrutiny, because the record was unclear on whether that declaration had been considered earlier. The penalty could not be sustained on the existing material, and the matter was remitted for fresh enquiry by the Sales Tax Officer (Enquiry), with liberty to rely on the declaration if not already examined. Case-Laws VAT and Sales Tax Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159305