https://www.taxtmi.com/caselaws?id=249239 Section 47 of the Kerala Value Added Tax Act permits detention on reasonable suspicion and penalty where inquiry shows an attempt to evade tax. The article notes that later accounting of the transaction after interception did not displace an inference of evasion where the consignor was not authorised to trade in excavators and had not disclosed the purchase earlier. It also explains that ownership of the excavator was assessed under the Sale of Goods Act and surrounding circumstances, including advance payment, bank finance, and transport records. On those facts, collusion between consignor and consignee supported penalty against the consignee as owner, while the bank and release pleas failed. en-us Mon, 20 May 2013 00:00:00 +0530 Tue, 08 Jul 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249239 Section 47 of the Kerala Value Added Tax Act permits detention on reasonable suspicion and penalty where inquiry shows an attempt to evade tax. The article notes that later accounting of the transaction after interception did not displace an inference of evasion where the consignor was not authorised to trade in excavators and had not disclosed the purchase earlier. It also explains that ownership of the excavator was assessed under the Sale of Goods Act and surrounding circumstances, including advance payment, bank finance, and transport records. On those facts, collusion between consignor and consignee supported penalty against the consignee as owner, while the bank and release pleas failed. Case-Laws VAT and Sales Tax Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249239