1990 (10) TMI 347

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....ts required in terms of sub-section (2) of section 28-A read with rule 23-D of the Karnataka Sales Tax Rules, 1957, were not carried by the transporter as a result of which the penalty came to be levied. Before us, the only question canvassed by learned counsel Sri Bhat is that they were produced subsequently at the time of hearing after notice to the consignor and, therefore, in view of the decis....

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....as provided under the Act. But, this power has to be exercised strictly in cases where the goods leviable to tax under the KST Act are involved and in respect of which there is suspected evasion of tax. We are, therefore, of the view that the impugned provisions are not beyond the legislative competence of the State." However, our attention was drawn to another passage in the same judgment whic....