https://www.taxtmi.com/caselaws?id=161142 Penalty under section 29A of the Kerala General Sales Tax Act, 1963 was upheld because the consignment was found to be described falsely in the invoice and declaration as latex adhesives, while the goods actually transported were centrifuged latex. The surrounding circumstances and inconsistent explanations supported the concurrent factual finding of deliberate tax evasion, justifying the penalty. Revisional interference under section 41 was refused because the Tribunal had not decided any question of law erroneously or left any question of law undecided; its findings were factual and disclosed no legal error. The penalty order therefore stood affirmed. en-us Fri, 04 Apr 1997 00:00:00 +0530 Tue, 07 Jan 2014 16:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161142 Penalty under section 29A of the Kerala General Sales Tax Act, 1963 was upheld because the consignment was found to be described falsely in the invoice and declaration as latex adhesives, while the goods actually transported were centrifuged latex. The surrounding circumstances and inconsistent explanations supported the concurrent factual finding of deliberate tax evasion, justifying the penalty. Revisional interference under section 41 was refused because the Tribunal had not decided any question of law erroneously or left any question of law undecided; its findings were factual and disclosed no legal error. The penalty order therefore stood affirmed. Case-Laws VAT and Sales Tax Fri, 04 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161142