The petitioner is challenging Exts.P5 and P6 orders of the Board of Revenue confirming penalty levied under Section 45A of the KGST Act for evasion of sales tax for the assessment years 1992-93 and 1993-94. The petitioner, a manufacturer of commercial vehicles in Punjab transported vehicles in their own name, stocked the same in rented premises and effected sales without payment of tax. It is not in dispute that petitioner did not take any registration or remit any tax in Kerala. Counsel contended that transactions are interstate sales accounted in Punjab and CST was paid. However, on going through the impugned orders I find no such contention is raised before the lower authorities. Moreover, it is in evidence that vehicles were brought in the name of the petitioner after taking temporary registration in Punjab and transport was also in the name of the petitioner. In other words, sales were effected from stock held in Kerala and after transport of goods which goes to establish that movement of vehicles were not against prior orders of sale. In the circumstances, there is no ground to interfere with the finding of lower authorities that petitioner deliberately
