https://www.taxtmi.com/caselaws?id=161174 Penalty under section 29A of the Kerala General Sales Tax Act was held unsustainable where the assessee had duly accounted for the sales in its books and the enquiry disclosed no actual or attempted tax evasion. The provision was treated as limited to interception and verification of transport documents for checking evasion, so a mere irregularity in the accompanying documents could not justify penalty in the absence of a finding of concealment or evasion. As the materials showed that tax had been paid and the transactions were reflected in the regular accounts, penalty was not leviable. en-us Thu, 03 Oct 1996 00:00:00 +0530 Wed, 08 Jan 2014 17:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161174 Penalty under section 29A of the Kerala General Sales Tax Act was held unsustainable where the assessee had duly accounted for the sales in its books and the enquiry disclosed no actual or attempted tax evasion. The provision was treated as limited to interception and verification of transport documents for checking evasion, so a mere irregularity in the accompanying documents could not justify penalty in the absence of a finding of concealment or evasion. As the materials showed that tax had been paid and the transactions were reflected in the regular accounts, penalty was not leviable. Case-Laws VAT and Sales Tax Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161174