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TMI Blog2009 (1) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent under section 29A(4) of the Kerala General Sales Tax Act for attempted evasion of tax in respect of a consignment of high speed diesel (12,000 litres). A penalty is levied based on detection of goods at Thalassery without proper documents. Even though the assessee later produced documents before the authorities, the same was rejected and penalty was levied. In fact, penalty originally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um Corporation in Elathur which is south of Mahi to Mahi which is part of the Union Territory of Pondicherry. The goods admittedly reached at the entry check-post, namely, Azhiyoor Chungam Check-post at 12.12 p.m. on October 17, 1990. In fact, Mahi has only one squire kilometre area and the goods which entered in Mahi should have been unloaded in the petrol bunk which is probably a few hundred met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther documents to the dealers in Mahi for helping accounting of purchase and sale of goods in Mahi which really do not take place there. In fact, we have pronounced several judgments touching upon the scheme of tax evasion practised by dealers in several items in Mahi. The respondent's explanation for taking out the tanker lorry with full load of diesel outside Mahi is that it had developed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight per cent gain on tax which is substantial. Therefore, this is a case of clear attempt of evasion of tax and the respondent cannot claim exemption from penalty by accounting the goods after fraud was detected by the Department. Even though counsel for the respondent has relied on judgment of the Supreme Court in the respondent's own case in Civil Appeal Nos. 6298-6299 of 2002, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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