https://www.taxtmi.com/caselaws?id=365854 A dealer who is also the vehicle owner may be proceeded against under both the detention and transport-obligation provisions of the Kerala Value Added Tax Act because the statutory liabilities arise from distinct defaults. The Court treated the evasion-related detention under Section 47 and the transport compliance default under Section 69 as separate bases for penalty, and upheld simultaneous proceedings. It also found that a correction in the delivery note created a plausible suspicion of multiple transport, and that the concurrent factual findings supported the maximum penalty. The revisions were dismissed and the penalties sustained. en-us Mon, 08 Jan 2018 00:00:00 +0530 Tue, 06 Nov 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365854 A dealer who is also the vehicle owner may be proceeded against under both the detention and transport-obligation provisions of the Kerala Value Added Tax Act because the statutory liabilities arise from distinct defaults. The Court treated the evasion-related detention under Section 47 and the transport compliance default under Section 69 as separate bases for penalty, and upheld simultaneous proceedings. It also found that a correction in the delivery note created a plausible suspicion of multiple transport, and that the concurrent factual findings supported the maximum penalty. The revisions were dismissed and the penalties sustained. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365854