https://www.taxtmi.com/caselaws?id=164706 Penalty under section 29A(4) of the Kerala General Sales Tax Act was upheld because goods were intercepted without proper documents and the surrounding circumstances showed an attempted evasion of tax. Production of documents and later accounting of the goods after detection did not explain the movement of the consignment or erase the original default. The explanation offered for the transport was rejected on the facts, and the later compliance could not nullify the penalty where the attempt to take goods outside the permitted area for sale in Kerala was established. The penalty order was restored. en-us Mon, 19 Jan 2009 00:00:00 +0530 Tue, 29 Apr 2014 15:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164706 Penalty under section 29A(4) of the Kerala General Sales Tax Act was upheld because goods were intercepted without proper documents and the surrounding circumstances showed an attempted evasion of tax. Production of documents and later accounting of the goods after detection did not explain the movement of the consignment or erase the original default. The explanation offered for the transport was rejected on the facts, and the later compliance could not nullify the penalty where the attempt to take goods outside the permitted area for sale in Kerala was established. The penalty order was restored. Case-Laws VAT and Sales Tax Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164706