Section 70B in The Kerala Value Added Tax Act, 2003
70B. Penalty for commercial use of goods brought from outside the State declaring it as for own use.
- Any person bringing goods from outside the State declaring it as for own use and has used the goods so brought otherwise than for own use, shall, without prejudice to any other provisions in this Act, be liable to pay by way of penalty, an amount not exceeding thrice the amount of tax due on such goods.
