2013 (12) TMI 1444

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....malesh and B. Somaskanda for the appellant. Smt. S. Sujatha, Additional Government Advocate, for the respondents. JUDGMENT This appeal is preferred against the order passed by the Additional Commissioner of Commercial Taxes under section 64(1) of the Karnataka Value Added Tax Act, 2003. It is an admitted fact that the lorry carrying the goods, when it entered Karnataka from Tamil Nadu,....

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....s carried in the lorry was not tendered at any check-post in Tamil Nadu en-route to Karnataka and in Karnataka also it was not tendered at the check-post, the motive behind the same is very clear. The assessing authority rightly held that it is a clear case of non-compliance of the mandatory requirements of law and therefore, it attracts penalty. The first appellate authority was not justified in ....