https://www.taxtmi.com/caselaws?id=164207 Penalty under section 45A of the Kerala General Sales Tax Act was sustained where the assessee, despite departmental warning about the fictitious consignee, produced bogus C forms to obtain concessional tax treatment. The forms were later found not to have been issued by the competent authority, and the record supported a finding of conscious attempt to evade tax. On those facts, the maximum penalty was justified, and no legal or factual ground existed to disturb the concurrent findings of the departmental authorities. Interference was declined. en-us Fri, 03 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164207 Penalty under section 45A of the Kerala General Sales Tax Act was sustained where the assessee, despite departmental warning about the fictitious consignee, produced bogus C forms to obtain concessional tax treatment. The forms were later found not to have been issued by the competent authority, and the record supported a finding of conscious attempt to evade tax. On those facts, the maximum penalty was justified, and no legal or factual ground existed to disturb the concurrent findings of the departmental authorities. Interference was declined. Case-Laws VAT and Sales Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164207