https://www.taxtmi.com/caselaws?id=163547 Penalty under section 29A(4) of the Kerala General Sales Tax Act, 1963 was treated as justified where goods were transported with defective documents and the statutory permit and accompanying papers were not produced at the check-post. The absence of proper documentation was not regarded as a mere technical lapse because the record indicated that the transaction had not suffered tax in the State and that there was a real possibility of evasion if the goods had not been detained. On that basis, the inference of an attempt to evade tax was sustained and the penalty upheld. en-us Tue, 23 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2014 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163547 Penalty under section 29A(4) of the Kerala General Sales Tax Act, 1963 was treated as justified where goods were transported with defective documents and the statutory permit and accompanying papers were not produced at the check-post. The absence of proper documentation was not regarded as a mere technical lapse because the record indicated that the transaction had not suffered tax in the State and that there was a real possibility of evasion if the goods had not been detained. On that basis, the inference of an attempt to evade tax was sustained and the penalty upheld. Case-Laws VAT and Sales Tax Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163547