https://www.taxtmi.com/caselaws?id=164273 Penalty under section 45B of the Kerala General Sales Tax Act was justified against the transporter because the consignment was described as dinner plates while carrying liquor, the packets could have revealed glass bottles on a preliminary check, and the transporter failed to verify the consignee's genuineness. That lack of due diligence supported the levy. However, the penalty quantum was found excessive because the goods were not sold in Kerala, had been seized, and there was no detailed inventory supporting the valuation. The penalty was therefore sustained but reduced. en-us Fri, 21 Nov 2008 00:00:00 +0530 Mon, 21 Apr 2014 16:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164273 Penalty under section 45B of the Kerala General Sales Tax Act was justified against the transporter because the consignment was described as dinner plates while carrying liquor, the packets could have revealed glass bottles on a preliminary check, and the transporter failed to verify the consignee's genuineness. That lack of due diligence supported the levy. However, the penalty quantum was found excessive because the goods were not sold in Kerala, had been seized, and there was no detailed inventory supporting the valuation. The penalty was therefore sustained but reduced. Case-Laws VAT and Sales Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164273