https://www.taxtmi.com/caselaws?id=343658 Penalty for alleged suppression of turnover under Section 45A of the Kerala General Sales Tax Act could not be sustained without a proper examination of the contract terms and a finding of deliberate or contumacious suppression. The Court noted that the authorities had not fully considered the contractual matrix or whether the goods used in the works contract involved inter-State movement or import, both of which affected the taxability analysis. As the underlying assessment had already been remitted, the revisional penalty order was also set aside and the matter remitted for fresh consideration in accordance with law. en-us Wed, 12 Apr 2017 00:00:00 +0530 Fri, 23 Mar 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343658 Penalty for alleged suppression of turnover under Section 45A of the Kerala General Sales Tax Act could not be sustained without a proper examination of the contract terms and a finding of deliberate or contumacious suppression. The Court noted that the authorities had not fully considered the contractual matrix or whether the goods used in the works contract involved inter-State movement or import, both of which affected the taxability analysis. As the underlying assessment had already been remitted, the revisional penalty order was also set aside and the matter remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343658