https://www.taxtmi.com/caselaws?id=166363 The court quashed the penalty imposed under Section 47(6) of the Kerala Value Added Tax Act, stating that there were no conclusive findings of an attempt to evade tax. The court directed the release of the excavator loader to the petitioner and emphasized the need for clear proof of guilt for penalty imposition. The court found the writ petition maintainable despite the availability of an alternative remedy, as there were allegations of patent illegality. en-us Fri, 29 Apr 2011 00:00:00 +0530 Fri, 19 Sep 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166363 The court quashed the penalty imposed under Section 47(6) of the Kerala Value Added Tax Act, stating that there were no conclusive findings of an attempt to evade tax. The court directed the release of the excavator loader to the petitioner and emphasized the need for clear proof of guilt for penalty imposition. The court found the writ petition maintainable despite the availability of an alternative remedy, as there were allegations of patent illegality. Case-Laws VAT and Sales Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166363