https://www.taxtmi.com/caselaws?id=162976 A concessional sales tax notification was held to apply only to sales to the Canteen Stores Department and named canteens, so purchases of motor vehicles by individual defence personnel in their own names did not qualify for the concession. The notification was construed strictly, and the surrounding documents showed no transfer of property or consideration in favour of the Department. However, penalty under section 45A of the Kerala General Sales Tax Act was found unsustainable because the claim was made under a long-standing departmental practice and a bona fide belief, without deliberate defiance, conscious disregard, or dishonest intent. The concession failed, but the penalty was set aside. en-us Tue, 15 Nov 2005 00:00:00 +0530 Wed, 19 Mar 2014 17:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162976 A concessional sales tax notification was held to apply only to sales to the Canteen Stores Department and named canteens, so purchases of motor vehicles by individual defence personnel in their own names did not qualify for the concession. The notification was construed strictly, and the surrounding documents showed no transfer of property or consideration in favour of the Department. However, penalty under section 45A of the Kerala General Sales Tax Act was found unsustainable because the claim was made under a long-standing departmental practice and a bona fide belief, without deliberate defiance, conscious disregard, or dishonest intent. The concession failed, but the penalty was set aside. Case-Laws VAT and Sales Tax Tue, 15 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162976