https://www.taxtmi.com/caselaws?id=164839 Penalty for failure to produce transit documents at a check-post was held unsustainable where goods were moving in inter-State transit from Maharashtra to Tamil Nadu and the records matched the invoice, lorry receipt and goods carried. A discrepancy in the invoice between the first and second inter-State sellers could, at most, affect exemption on the subsequent sale under the Central Sales Tax Act, but it did not show evasion of tax payable in Karnataka. Because no tax liability under the Karnataka Sales Tax Act was established, the ingredients for a penalty for attempted evasion were not satisfied. en-us Thu, 20 Jan 2011 00:00:00 +0530 Mon, 05 May 2014 10:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164839 Penalty for failure to produce transit documents at a check-post was held unsustainable where goods were moving in inter-State transit from Maharashtra to Tamil Nadu and the records matched the invoice, lorry receipt and goods carried. A discrepancy in the invoice between the first and second inter-State sellers could, at most, affect exemption on the subsequent sale under the Central Sales Tax Act, but it did not show evasion of tax payable in Karnataka. Because no tax liability under the Karnataka Sales Tax Act was established, the ingredients for a penalty for attempted evasion were not satisfied. Case-Laws VAT and Sales Tax Thu, 20 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164839