https://www.taxtmi.com/caselaws?id=166434 Admitted violation of Karnataka Value Added Tax transport and check-post requirements under section 53(2) justified penalty under section 53(12). The goods vehicle had moved away from the check-post and no documents were produced at interception, so the statutory penalty provision in section 53(12)(a)(ii) applied, permitting penalty up to three times the tax leviable. Because the authorities imposed only twice the duty leviable, the quantum was treated as lenient and no reduction was warranted. A precedent relied on by the taxpayer was held inapplicable on these facts, since the case involved admitted non-compliance rather than later production of documents or a sufficient cause for initial non-production. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 25 Sep 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166434 Admitted violation of Karnataka Value Added Tax transport and check-post requirements under section 53(2) justified penalty under section 53(12). The goods vehicle had moved away from the check-post and no documents were produced at interception, so the statutory penalty provision in section 53(12)(a)(ii) applied, permitting penalty up to three times the tax leviable. Because the authorities imposed only twice the duty leviable, the quantum was treated as lenient and no reduction was warranted. A precedent relied on by the taxpayer was held inapplicable on these facts, since the case involved admitted non-compliance rather than later production of documents or a sufficient cause for initial non-production. Case-Laws VAT and Sales Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166434