https://www.taxtmi.com/caselaws?id=164540 Failure of a goods vehicle to stop at the first check-post and produce the prescribed documents constitutes a statutory contravention under the Karnataka Value Added Tax regime, and penalty is attracted even without proof of deliberate intent to evade tax. The court accepted that the vehicle had been intercepted after bypassing the check-post and rejected the technical lapse explanation on those facts. However, the penalty had to be computed by reference to the correct tax rate applicable to the goods under transport, not an inflated rate. The quantum was therefore corrected from 12.5% to 4% of the value of the goods, while the penalty itself was maintained. en-us Fri, 04 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164540 Failure of a goods vehicle to stop at the first check-post and produce the prescribed documents constitutes a statutory contravention under the Karnataka Value Added Tax regime, and penalty is attracted even without proof of deliberate intent to evade tax. The court accepted that the vehicle had been intercepted after bypassing the check-post and rejected the technical lapse explanation on those facts. However, the penalty had to be computed by reference to the correct tax rate applicable to the goods under transport, not an inflated rate. The quantum was therefore corrected from 12.5% to 4% of the value of the goods, while the penalty itself was maintained. Case-Laws VAT and Sales Tax Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164540