https://www.taxtmi.com/caselaws?id=164594 Penalty proceedings under section 45A of the Kerala General Sales Tax Act are independent of assessment proceedings, so authorities need not await finality of assessment appeals before examining penalty on the available materials. The Tribunal's findings in assessment did not bind the penalty authorities where the record separately showed repeated purchase of demand drafts by an employee, no plausible explanation for those purchases, and business circumstances indicating unaccounted purchases from outside the State. On that basis, the penalty orders were sustained and the challenge failed. en-us Tue, 02 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164594 Penalty proceedings under section 45A of the Kerala General Sales Tax Act are independent of assessment proceedings, so authorities need not await finality of assessment appeals before examining penalty on the available materials. The Tribunal's findings in assessment did not bind the penalty authorities where the record separately showed repeated purchase of demand drafts by an employee, no plausible explanation for those purchases, and business circumstances indicating unaccounted purchases from outside the State. On that basis, the penalty orders were sustained and the challenge failed. Case-Laws VAT and Sales Tax Tue, 02 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164594