https://www.taxtmi.com/caselaws?id=160746 Penalty under section 28A of the Karnataka Sales Tax Act was held applicable where the declaration in form No. 39 did not match the goods actually transported. The check-post officer was entitled to levy penalty when the particulars furnished were false or the records did not tally with the consignment, and section 28A(5) capped the penalty at double the tax leviable on the goods under transport. On the stated facts, the penalty was computed on the entire consignment because the vehicle carried goods different from those declared, and later-produced documents raised only factual issues with no revisable legal error. en-us Fri, 10 Jul 1998 00:00:00 +0530 Tue, 24 Dec 2013 11:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160746 Penalty under section 28A of the Karnataka Sales Tax Act was held applicable where the declaration in form No. 39 did not match the goods actually transported. The check-post officer was entitled to levy penalty when the particulars furnished were false or the records did not tally with the consignment, and section 28A(5) capped the penalty at double the tax leviable on the goods under transport. On the stated facts, the penalty was computed on the entire consignment because the vehicle carried goods different from those declared, and later-produced documents raised only factual issues with no revisable legal error. Case-Laws VAT and Sales Tax Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160746