https://www.taxtmi.com/caselaws?id=394167 Failure to carry the mandatory transit declaration with goods, especially where the transaction was not shown in the books before transport, can reasonably be treated as an attempt to evade tax for penalty purposes under Kerala VAT law. On those facts, liability to penalty was upheld because the absence of Form 8FA supported a conclusion of attempted evasion. The penalty quantum, however, was moderated because the authority had imposed twice the tax payable and the circumstances did not justify that severity. The operative effect was that the penalty stood, but only at the level of the tax payable. en-us Fri, 27 Sep 2019 00:00:00 +0530 Fri, 03 Apr 2020 11:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394167 Failure to carry the mandatory transit declaration with goods, especially where the transaction was not shown in the books before transport, can reasonably be treated as an attempt to evade tax for penalty purposes under Kerala VAT law. On those facts, liability to penalty was upheld because the absence of Form 8FA supported a conclusion of attempted evasion. The penalty quantum, however, was moderated because the authority had imposed twice the tax payable and the circumstances did not justify that severity. The operative effect was that the penalty stood, but only at the level of the tax payable. Case-Laws VAT and Sales Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394167