https://www.taxtmi.com/caselaws?id=163523 Penalty is leviable in proceedings under section 30B(4) of the Kerala General Sales Tax Act because that sub-section adopts the assessment and recovery mechanism in section 30B(3), and section 30B(3) expressly authorises penalty in addition to tax. Where the declared purchaser is bogus, non-existent, untraceable, or denies the purchase, the statutory presumption of local sale applies unless the consignor or connected person proves the truth of the declaration. On that construction, the penalty consequence carried by section 30B(3) extends to proceedings under section 30B(4), and the revisional authority was justified in restoring the penalty order. en-us Tue, 15 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163523 Penalty is leviable in proceedings under section 30B(4) of the Kerala General Sales Tax Act because that sub-section adopts the assessment and recovery mechanism in section 30B(3), and section 30B(3) expressly authorises penalty in addition to tax. Where the declared purchaser is bogus, non-existent, untraceable, or denies the purchase, the statutory presumption of local sale applies unless the consignor or connected person proves the truth of the declaration. On that construction, the penalty consequence carried by section 30B(3) extends to proceedings under section 30B(4), and the revisional authority was justified in restoring the penalty order. Case-Laws VAT and Sales Tax Tue, 15 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163523