https://www.taxtmi.com/caselaws?id=160280 Penalty under section 45-A of the Kerala General Sales Tax Act was upheld because filing untrue or incorrect returns and a conscious attempt to evade tax justified levy. However, the quantum had to be fixed by judicious discretion having regard to surrounding circumstances, and the filing of revised returns before verification and detection, together with entries in the books of account, were mitigating factors. The period of non-payment and the tax involved were also relevant in reworking the amount. Interference with the levy was not warranted, but the penalty was reduced for the two assessment years. en-us Fri, 05 Nov 1999 00:00:00 +0530 Fri, 13 Dec 2013 18:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160280 Penalty under section 45-A of the Kerala General Sales Tax Act was upheld because filing untrue or incorrect returns and a conscious attempt to evade tax justified levy. However, the quantum had to be fixed by judicious discretion having regard to surrounding circumstances, and the filing of revised returns before verification and detection, together with entries in the books of account, were mitigating factors. The period of non-payment and the tax involved were also relevant in reworking the amount. Interference with the levy was not warranted, but the penalty was reduced for the two assessment years. Case-Laws VAT and Sales Tax Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160280