https://www.taxtmi.com/caselaws?id=271254 The Supreme Court upheld the High Court's decision, dismissing the penalty imposed under Section 45A of the KGST Act on the respondent dealer for alleged tax evasion. It was found that the sales were concluded at Mahe, not in Kerala, based on vehicle registrations. The Court emphasized the close link between sale and registration under the Motor Vehicles Act. The burden of proof was on the appellant, but the evidence did not conclusively prove sales in Kerala. The appeal was dismissed, affirming that the sales occurred in Mahe, leading to no penalty imposition. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 16 Jun 2022 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271254 The Supreme Court upheld the High Court's decision, dismissing the penalty imposed under Section 45A of the KGST Act on the respondent dealer for alleged tax evasion. It was found that the sales were concluded at Mahe, not in Kerala, based on vehicle registrations. The Court emphasized the close link between sale and registration under the Motor Vehicles Act. The burden of proof was on the appellant, but the evidence did not conclusively prove sales in Kerala. The appeal was dismissed, affirming that the sales occurred in Mahe, leading to no penalty imposition. Case-Laws VAT and Sales Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271254