https://www.taxtmi.com/caselaws?id=798515 Penalty under Section 53(12) of the Karnataka Value Added Tax Act applies only where the person cannot show sufficient cause for the transit-related contravention. Whether sufficient cause exists depends on the facts. Inter-State movement of goods from Gujarat to Pondicherry, with temporary unloading explained as transshipment, does not attract the provision where no material establishes an intention to evade Karnataka tax. On those conditions, penalty for non-compliance with transit requirements is not leviable. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798515 Penalty under Section 53(12) of the Karnataka Value Added Tax Act applies only where the person cannot show sufficient cause for the transit-related contravention. Whether sufficient cause exists depends on the facts. Inter-State movement of goods from Gujarat to Pondicherry, with temporary unloading explained as transshipment, does not attract the provision where no material establishes an intention to evade Karnataka tax. On those conditions, penalty for non-compliance with transit requirements is not leviable. Case-Laws VAT / Sales Tax Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798515