https://www.taxtmi.com/caselaws?id=164840 Transport of goods without the documents required under section 53(2) of the Karnataka Value Added Tax Act was treated as a valid contravention, because the invoice named the consignee at Madhya Pradesh and a later internal stock-transfer arrangement could not justify diversion to a different destination. However, where the penalty provision allowed a range from two times to three times the tax liability, the maximum penalty could be imposed only with recorded reasons. As the revisional authority and check-post officer gave no reasons for the higher quantum, the enhanced penalty was not sustained and was reduced to the minimum prescribed level. en-us Wed, 03 Feb 2010 00:00:00 +0530 Mon, 05 May 2014 10:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164840 Transport of goods without the documents required under section 53(2) of the Karnataka Value Added Tax Act was treated as a valid contravention, because the invoice named the consignee at Madhya Pradesh and a later internal stock-transfer arrangement could not justify diversion to a different destination. However, where the penalty provision allowed a range from two times to three times the tax liability, the maximum penalty could be imposed only with recorded reasons. As the revisional authority and check-post officer gave no reasons for the higher quantum, the enhanced penalty was not sustained and was reduced to the minimum prescribed level. Case-Laws VAT and Sales Tax Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164840