https://www.taxtmi.com/caselaws?id=161608 A purchasing dealer who knowingly obtained a concessional declaration in form No. 18 but failed to use the goods for the declared purpose could be penalised under section 45A of the Kerala General Sales Tax Act, because the wrongful declaration caused revenue loss and fell within the statutory concept of evasion. The provision was not limited to a dealer directly liable to remit tax. The absence of direct tax liability, absence of mens rea, or the short duration of the breach did not bar penalty where the breach was conscious and deliberate. The quantum of penalty was also upheld, as the authority had exercised a plausible discretion and writ interference was unwarranted. en-us Fri, 25 Oct 2002 00:00:00 +0530 Sat, 01 Feb 2014 17:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161608 A purchasing dealer who knowingly obtained a concessional declaration in form No. 18 but failed to use the goods for the declared purpose could be penalised under section 45A of the Kerala General Sales Tax Act, because the wrongful declaration caused revenue loss and fell within the statutory concept of evasion. The provision was not limited to a dealer directly liable to remit tax. The absence of direct tax liability, absence of mens rea, or the short duration of the breach did not bar penalty where the breach was conscious and deliberate. The quantum of penalty was also upheld, as the authority had exercised a plausible discretion and writ interference was unwarranted. Case-Laws VAT and Sales Tax Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161608