https://www.taxtmi.com/caselaws?id=164379 Section 44(10) of the Kerala Value Added Tax Act, 2003, deeming goods kept in undeclared godowns to be stock outside the regular books, was upheld as a valid regulatory measure. The Court found the classification between dealers who disclose godowns and those who do not to be intelligible and connected to the anti-evasion object, so Articles 14 and 19(1)(g) were not violated. Penalty under section 44(8) could apply to cases covered by the deeming fiction, but the authority was required to exercise discretion on the facts and could not impose the maximum penalty mechanically. The penalty orders were therefore remitted for reconsideration of quantum. en-us Fri, 10 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164379 Section 44(10) of the Kerala Value Added Tax Act, 2003, deeming goods kept in undeclared godowns to be stock outside the regular books, was upheld as a valid regulatory measure. The Court found the classification between dealers who disclose godowns and those who do not to be intelligible and connected to the anti-evasion object, so Articles 14 and 19(1)(g) were not violated. Penalty under section 44(8) could apply to cases covered by the deeming fiction, but the authority was required to exercise discretion on the facts and could not impose the maximum penalty mechanically. The penalty orders were therefore remitted for reconsideration of quantum. Case-Laws VAT and Sales Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164379