https://www.taxtmi.com/caselaws?id=161897 Kerala sales tax compliance requirements were held applicable to railway transport of goods: the Act's document-carrying and return-filing provisions extended to railways, which were treated as a transporting agency, but the vehicle-based check-post and interception mechanism did not apply to trains in transit. The Commissioner's directions requiring booking and delivery documents, identity verification, and registers were treated as enforceable measures to prevent tax evasion and identify the true consignor or consignee. Existing penalty orders against individual railway officials were quashed, while the authorities' power to proceed for future violations was recognised. en-us Wed, 16 Mar 2005 00:00:00 +0530 Mon, 10 Feb 2014 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161897 Kerala sales tax compliance requirements were held applicable to railway transport of goods: the Act's document-carrying and return-filing provisions extended to railways, which were treated as a transporting agency, but the vehicle-based check-post and interception mechanism did not apply to trains in transit. The Commissioner's directions requiring booking and delivery documents, identity verification, and registers were treated as enforceable measures to prevent tax evasion and identify the true consignor or consignee. Existing penalty orders against individual railway officials were quashed, while the authorities' power to proceed for future violations was recognised. Case-Laws VAT and Sales Tax Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161897