https://www.taxtmi.com/caselaws?id=258478 Penalty under Section 45A of the Kerala General Sales Tax Act was not liable to further reduction where the taxpayer had already suppressed a substantial part of turnover and the revisional authority had reduced the penalty to the actual tax involved on the basis of the assessment order. A further reworking of the penalty on a smaller tax figure said to be attributable only to the suppressed turnover was ed because there was no justification to depart from the reduced figure already adopted. The challenge to the penalty orders therefore failed. en-us Tue, 18 Nov 2014 00:00:00 +0530 Fri, 10 Apr 2015 09:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258478 Penalty under Section 45A of the Kerala General Sales Tax Act was not liable to further reduction where the taxpayer had already suppressed a substantial part of turnover and the revisional authority had reduced the penalty to the actual tax involved on the basis of the assessment order. A further reworking of the penalty on a smaller tax figure said to be attributable only to the suppressed turnover was ed because there was no justification to depart from the reduced figure already adopted. The challenge to the penalty orders therefore failed. Case-Laws VAT and Sales Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258478