https://www.taxtmi.com/caselaws?id=161174 The Kerala High Court, in a case involving the imposition of a penalty under section 29A of the Kerala General Sales Tax Act, 1963, ruled in favor of the revision petitioner. The Court found that despite the absence of certain documents during transportation of goods, the petitioner had consistently paid taxes and there was no evidence of tax evasion. Emphasizing the importance of presenting valid data during enquiries to demonstrate tax compliance, the Court quashed the penalty imposition of Rs. 4,693 and directed the refund of the amount within one month. 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 The Kerala High Court, in a case involving the imposition of a penalty under section 29A of the Kerala General Sales Tax Act, 1963, ruled in favor of the revision petitioner. The Court found that despite the absence of certain documents during transportation of goods, the petitioner had consistently paid taxes and there was no evidence of tax evasion. Emphasizing the importance of presenting valid data during enquiries to demonstrate tax compliance, the Court quashed the penalty imposition of Rs. 4,693 and directed the refund of the amount within one month. Case-Laws VAT and Sales Tax Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161174