https://www.taxtmi.com/caselaws?id=162013 Carriage of granite blocks with a tax invoice and delivery note satisfied section 53(2)(b) of the Karnataka Value Added Tax Act as it stood on the date of inspection, because the then-prevailing provision permitted those documents or other prescribed documents. The later amendment enlarging the obligation could not be applied retrospectively to penalise conduct completed before it came into force, and penal liability could not be imposed for an act not punishable when done. Payment of the penalty without protest did not bar challenge to the legality of the notice, as the payment was made to secure release of detained goods. The notice and penalty were held illegal, and refund was directed. en-us Fri, 09 Jun 2006 00:00:00 +0530 Fri, 28 Feb 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162013 Carriage of granite blocks with a tax invoice and delivery note satisfied section 53(2)(b) of the Karnataka Value Added Tax Act as it stood on the date of inspection, because the then-prevailing provision permitted those documents or other prescribed documents. The later amendment enlarging the obligation could not be applied retrospectively to penalise conduct completed before it came into force, and penal liability could not be imposed for an act not punishable when done. Payment of the penalty without protest did not bar challenge to the legality of the notice, as the payment was made to secure release of detained goods. The notice and penalty were held illegal, and refund was directed. Case-Laws VAT and Sales Tax Fri, 09 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162013