1997 (4) TMI 488

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....r arises in proceedings under section 29A of the Kerala General Sales Tax Act, 1963. 2.. Petitioner is doing business in rubber in the name and style of St. George Rubber Industries, Arumannoor, Kottayam. He is an assessee on the files of the Sales Tax Officer, II Circle, Kottayam. 3.. On August 4, 1994 the petitioner was transporting thirty-five barrels of "Latex adhesives" in lorry No. KL.....

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....e petitioner submitted that the goods intended to be sold were latex adhesives and not centrifuged latex and that centrifuged latex was loaded in the vehicle by mistake by the workers. The Sales Tax Officer (Enquiry) did not accept the above explanation of the petitioner since the petitioner did not have any such explanation at the time of detention on August 4, 1994 and till August 13, 1994 wh....

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....ture. The inconsistent stand taken by the petitioner before the two authorities according to the enquiry officer, clearly showed the deliberate attempt to evade payment of tax on the consignment of centrifuged latex. He accordingly imposed a penalty of Rs. 47,775 and adjusted the security deposit towards the penalty. This penalty order was confirmed by the Appellate Assistant Commissioner and by t....

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....But before that the petitioner had explained to the Rubber Board authorities in his letter dated August 10, 1994 that it was by inadvertence that the material was described as "latex adhesives" and also regreted for the same. The petitioner had a case that this letter was obtained by the Rubber Board authorities under threat of cancellation of registration. 5.. The Sales Tax Appellate Tribunal ....