https://www.taxtmi.com/caselaws?id=159983 Penalty under section 29A(4) of the Kerala General Sales Tax Act was held unsustainable where consignments moved from Tamil Nadu to Kerala with full particulars disclosed in form D issued by the assessing authority. The assessee had not suppressed any material fact, and both the assessing authority and the consignee were aware of the movement of goods. The factual setting was distinguished from the earlier precedent relied on by the Tribunal, where likely tax escape was inferred from the consignee's ignorance and the interception circumstances. On these facts, the penalty was rightly set aside in favour of the assessee. en-us Fri, 11 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 14:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159983 Penalty under section 29A(4) of the Kerala General Sales Tax Act was held unsustainable where consignments moved from Tamil Nadu to Kerala with full particulars disclosed in form D issued by the assessing authority. The assessee had not suppressed any material fact, and both the assessing authority and the consignee were aware of the movement of goods. The factual setting was distinguished from the earlier precedent relied on by the Tribunal, where likely tax escape was inferred from the consignee's ignorance and the interception circumstances. On these facts, the penalty was rightly set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159983