Penalty u/s 47(6) cancelled. Valid docs, no evasion intent. Tribunal rightly set aside assessment order. Assessee didn't benefit from lower tax rate.

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....Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by Intelligence Officer, set aside by Appellate Tribunal. Tribunal found consignment accompanied by valid transport documents, invoices, and checkpost declarations. Assessee produced statutory declarations demonstrating goods for own use, not trading activity. Tribunal's finding of no intention to evade tax legally sustainable. Assessee did not benefit from lower tax rate while obtaining goods from outside State. Impugned Tribunal order setting aside penalty and assessment order requires no interference. Revision Petitions dismissed.....