https://www.taxtmi.com/caselaws?id=241465 Penalty under Section 45A of the Kerala General Sales Tax Act was held unsustainable where the goods were dispatched directly by a Pondicherry dealer to buyers in Kerala pursuant to orders procured by the petitioner. On those facts, the petitioner was not treated as the purchaser or as having effected a local sale within Kerala. The court noted that penalty required clear evidence of suppression of turnover and tax evasion, which was not established, and the sale definitions under the KGST Act and the Central Sales Tax Act supported the conclusion that the transaction was not a local sale by the petitioner. en-us Mon, 07 Oct 2013 00:00:00 +0530 Tue, 24 Dec 2013 06:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241465 Penalty under Section 45A of the Kerala General Sales Tax Act was held unsustainable where the goods were dispatched directly by a Pondicherry dealer to buyers in Kerala pursuant to orders procured by the petitioner. On those facts, the petitioner was not treated as the purchaser or as having effected a local sale within Kerala. The court noted that penalty required clear evidence of suppression of turnover and tax evasion, which was not established, and the sale definitions under the KGST Act and the Central Sales Tax Act supported the conclusion that the transaction was not a local sale by the petitioner. Case-Laws VAT and Sales Tax Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241465