https://www.taxtmi.com/caselaws?id=261307 Failure to carry and produce the prescribed transport documents at the time of interception constituted a contravention of section 53 of the Karnataka Value Added Tax Act, 2003, which is a preventive provision aimed at checking clandestine movement of goods and tax evasion. On proof of that contravention, section 53(12) authorised penalty, and intention to evade tax was not a required ingredient for its imposition. The revisional authority was justified in restoring the original penalty after the appellate order was found unreasoned. en-us Wed, 03 Jun 2015 00:00:00 +0530 Wed, 08 Jul 2015 06:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261307 Failure to carry and produce the prescribed transport documents at the time of interception constituted a contravention of section 53 of the Karnataka Value Added Tax Act, 2003, which is a preventive provision aimed at checking clandestine movement of goods and tax evasion. On proof of that contravention, section 53(12) authorised penalty, and intention to evade tax was not a required ingredient for its imposition. The revisional authority was justified in restoring the original penalty after the appellate order was found unreasoned. Case-Laws VAT and Sales Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261307