https://www.taxtmi.com/caselaws?id=161149 Penalty under section 45A of the Kerala General Sales Tax Act could not be imposed at the maximum level merely because unaccounted purchase and sale of cement were found; it required a finding of wilful or contumacious conduct and an attempt to evade tax. As no such finding had been recorded, the penalty was reduced to the extent warranted by the tax sought to be evaded. The assessee was also entitled to return of seized records, or photocopies at its expense, because the documents remained in custody while assessment was pending and their retention prejudiced production before the assessing authority. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 07 Jan 2014 18:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161149 Penalty under section 45A of the Kerala General Sales Tax Act could not be imposed at the maximum level merely because unaccounted purchase and sale of cement were found; it required a finding of wilful or contumacious conduct and an attempt to evade tax. As no such finding had been recorded, the penalty was reduced to the extent warranted by the tax sought to be evaded. The assessee was also entitled to return of seized records, or photocopies at its expense, because the documents remained in custody while assessment was pending and their retention prejudiced production before the assessing authority. Case-Laws VAT and Sales Tax Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161149