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TMI Blog2009 (6) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in appeal issued by the Tribunal in penalty proceedings completed under section 29A(4) of the Kerala General Sales Tax Act, 1963. The assessee is a five-star hotel, running a hotel at Kovalam. On February 22, 2007 a consignment containing 125 cartons of foreign made foreign liquor was seized by the sales tax authorities near Thiruvananthapuram railway station with documents, which according to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued was much more than the actual quantity brought by the assessee. We have heard senior counsel Dr. Muhamed Kutty appearing for the assessee and Special Government Pleader appearing for the Revenue. We do not find any justification to levy penalty under section 29A(4) of the Act because penalty provided under the said provision is for attempt of evasion of tax due under the Act in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the permit and the contention of the Revenue to the contrary is not correct. Since the transport was after purchase of goods from outside the State, it is clear that goods were interState purchase and from the invoices produced it is seen that Central sales tax at concessional rate is charged. The Department has no case that the goods were not taken into stock by the assessee which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction because it is an interState purchase from outside the State and transport to the assessee's place of business in Kerala. We therefore do not find any justification to sustain the order of penalty confirmed by the Tribunal. In fact, in our view, if there is co-ordination between the excise and sales tax authorities, they can ensure collection of sales tax in respect of liquor purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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