https://www.taxtmi.com/caselaws?id=376002 Penalty under Section 47(6) of the Kerala Value Added Tax Act was attracted where goods were detained in transit and the supporting records did not match the claimed movement of the consignment. The absence of a proper tax invoice and transit pass, together with inconsistencies between the declared movement and the actual route, showed that the defect was not merely technical. The note states that compliance required a transit pass from the entry check post to the exit check post when goods were moved through the State, and that the Tribunal's reliance on the goods being non-saleable or fast-moving was irrelevant in a suspected tax evasion case. en-us Fri, 15 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376002 Penalty under Section 47(6) of the Kerala Value Added Tax Act was attracted where goods were detained in transit and the supporting records did not match the claimed movement of the consignment. The absence of a proper tax invoice and transit pass, together with inconsistencies between the declared movement and the actual route, showed that the defect was not merely technical. The note states that compliance required a transit pass from the entry check post to the exit check post when goods were moved through the State, and that the Tribunal's reliance on the goods being non-saleable or fast-moving was irrelevant in a suspected tax evasion case. Case-Laws VAT and Sales Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376002