https://www.taxtmi.com/caselaws?id=162455 The court dismissed the petitioner's challenge to the penalty under section 45-A of the Kerala General Sales Tax Act due to the failure to prove the agency relationship and unaccounted purchase and sale of goods. The penalty was reduced to 50% of the tax amount as there was insufficient evidence to support the petitioner's claims, highlighting the importance of meeting the burden of proof in establishing agency transactions and the necessity of proper documentation in tax-related disputes. en-us Thu, 17 Oct 2002 00:00:00 +0530 Wed, 26 Feb 2014 17:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162455 The court dismissed the petitioner's challenge to the penalty under section 45-A of the Kerala General Sales Tax Act due to the failure to prove the agency relationship and unaccounted purchase and sale of goods. The penalty was reduced to 50% of the tax amount as there was insufficient evidence to support the petitioner's claims, highlighting the importance of meeting the burden of proof in establishing agency transactions and the necessity of proper documentation in tax-related disputes. Case-Laws VAT and Sales Tax Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162455