https://www.taxtmi.com/caselaws?id=161142 The Court upheld the penalty imposed under section 29A of the Kerala General Sales Tax Act, 1963 on a petitioner in the rubber business for attempting to evade sales tax on centrifuged latex transported as "latex adhesives." Despite the petitioner's explanations, inconsistencies in statements led authorities to conclude deliberate tax evasion. The Tribunal's factual findings were deemed valid, affirming the penalty as justified. The Court emphasized the importance of consistent explanations to authorities and dismissed the petitioner's revision case, highlighting the Tribunal's sound decision-making without legal errors. 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 The Court upheld the penalty imposed under section 29A of the Kerala General Sales Tax Act, 1963 on a petitioner in the rubber business for attempting to evade sales tax on centrifuged latex transported as "latex adhesives." Despite the petitioner's explanations, inconsistencies in statements led authorities to conclude deliberate tax evasion. The Tribunal's factual findings were deemed valid, affirming the penalty as justified. The Court emphasized the importance of consistent explanations to authorities and dismissed the petitioner's revision case, highlighting the Tribunal's sound decision-making without legal errors. Case-Laws VAT and Sales Tax Fri, 04 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161142