TaxTMI 
TaxTMI 
1993 (8) TMI 276
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....powder is taxable at the point of first sales in the State, by virtue of entry 122 of the First Schedule to the Kerala General Sales Tax Act, 1963. The petitioner is also a dealer in other items, viz., spices, stationery goods and oils. The petitioner hired a tempo van bearing registration number KLG 7871 for effecting sales of milk powder through the van by employing a travelling salesman. On August 17, 1983, when the van was proceeding from Palakkad to Tirur, it was intercepted by the Intelligence Inspector at 8.10 hours at Kallekkad. It is stated that the salesman was in possession of delivery voucher dated August 17, 1993. According to the petitioner, the bill showed the quantity of milk powder handed over to him for sale. It is further....
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....be converted as penalty. It is annexure VI, available at page 15 of the paper book. It is stated in annexure VI dated January 20, 1986 that at the time of checking of the tempo van, there was no record as contemplated under the Kerala General Sales Tax Act, 1963 and, therefore, the Intelligence Officer was satisfied that there is an attempt at evasion of tax in this case. In the appeal filed by the petitioner, the Appellate Assistant Commissioner, Agricultural Incometax and Sales Tax, Palakkad, by order dated February 8, 1988, held that there was no attempt at evasion of tax and the imposition of penalty is not justified. He cancelled the order imposing the penalty and directed refund of the amount. In the further appeal filed by the State ....
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....ng, repeated again in paragraph 7 of the order of the Appellate Tribunal, will stand. 4. It was contended by counsel for the revision petitioner-assessee that even so, the penalty could be sustained only if there was an attempt to evade the tax due under the Act. The Tribunal held that since the transport was not accompanied by proper and valid records, as contemplated in section 29-A(2) of the Act read with rule 35(2) of the Rules, the natural presumption is that there was an attempt to evade the tax due under the Act to justify the imposition of penalty under section 29-A(4) of the Act. The discussion on this aspect is contained in paragraphs 8 to 10 of the order of the Appellate Tribunal. It was argued that in entering the above findin....
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.... their bills from time to time for the goods which they supply to us and in their bill they had already collected sales tax from us for these goods and hence the goods of theirs with us have already suffered sales tax. For all these stocks we are keeping day to day stock book for the goods which we receive and for which we effect sales. All these stocks have been incorporated in the stock book". The files also show that the plea was also raised orally that the transported goods are accounted once and that there was no evasion of tax. This aspect was not adjudicated by the Intelligence Officer when he levied the penalty by order dated January 20, 1986. In the appeal filed before the Appellate Assistant Commissioner, this plea was pointedly t....