https://www.taxtmi.com/caselaws?id=162513 Penalty under section 45A of the Kerala General Sales Tax Act for alleged suppression of works contract turnover was held excessive where the relevant turnover had already been assessed and the record did not clearly show that tax was paid only after detection of suppression. As the department had not properly examined the effect of deduction and remittance of sales tax by the awarder under rule 22A(2), the maximum penalty at twice the tax sought to be evaded was found unwarranted. The penalty was reduced to 50 per cent of the amount levied and sustained, equivalent to the tax sought to be evaded, and interest was waived on compliance with the instalment schedule. en-us Tue, 28 Mar 2006 00:00:00 +0530 Fri, 28 Feb 2014 18:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162513 Penalty under section 45A of the Kerala General Sales Tax Act for alleged suppression of works contract turnover was held excessive where the relevant turnover had already been assessed and the record did not clearly show that tax was paid only after detection of suppression. As the department had not properly examined the effect of deduction and remittance of sales tax by the awarder under rule 22A(2), the maximum penalty at twice the tax sought to be evaded was found unwarranted. The penalty was reduced to 50 per cent of the amount levied and sustained, equivalent to the tax sought to be evaded, and interest was waived on compliance with the instalment schedule. Case-Laws VAT and Sales Tax Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162513