https://www.taxtmi.com/caselaws?id=163559 Transactions routed through a co-operative society to conceal the petitioners' real business and secure tax exemption were treated as deliberate evasion through a colourable device, attracting penalty under section 45A of the Kerala General Sales Tax Act, 1963. The society was described as having no genuine business activity, no returned turnover, and no supporting banking or fund records, while merely collecting commission for use of its name. The article also states that individual turnover below the non-taxable limit did not defeat liability, because section 19C imposed joint and several responsibility where business was carried on in association with another person and the turnover could be clubbed for liability and penalty. en-us Fri, 29 Feb 2008 00:00:00 +0530 Thu, 11 Dec 2014 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163559 Transactions routed through a co-operative society to conceal the petitioners' real business and secure tax exemption were treated as deliberate evasion through a colourable device, attracting penalty under section 45A of the Kerala General Sales Tax Act, 1963. The society was described as having no genuine business activity, no returned turnover, and no supporting banking or fund records, while merely collecting commission for use of its name. The article also states that individual turnover below the non-taxable limit did not defeat liability, because section 19C imposed joint and several responsibility where business was carried on in association with another person and the turnover could be clubbed for liability and penalty. Case-Laws VAT and Sales Tax Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163559