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    <title>2012 (10) TMI 962 - KERALA HIGH COURT</title>
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    <description>Concurrent findings of turnover suppression and tax evasion based on recovered records and corroborating tax materials were upheld, because revisional interference is not justified on disputed facts unless perversity is shown. The assessee&#039;s plea for compounding also failed, as it was inconsistent with the absence of registration and with no proof of valid compounding payment for the relevant years. The revisional challenge to the penalty under the Kerala General Sales Tax Act therefore did not succeed, and the penalty as reduced by the revisional authority remained undisturbed.</description>
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    <pubDate>Fri, 19 Oct 2012 00:00:00 +0530</pubDate>
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      <title>2012 (10) TMI 962 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=167747</link>
      <description>Concurrent findings of turnover suppression and tax evasion based on recovered records and corroborating tax materials were upheld, because revisional interference is not justified on disputed facts unless perversity is shown. The assessee&#039;s plea for compounding also failed, as it was inconsistent with the absence of registration and with no proof of valid compounding payment for the relevant years. The revisional challenge to the penalty under the Kerala General Sales Tax Act therefore did not succeed, and the penalty as reduced by the revisional authority remained undisturbed.</description>
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      <pubDate>Fri, 19 Oct 2012 00:00:00 +0530</pubDate>
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