Appeal granted due to unregistered dealer error, appellants not penalized, awarded consequential benefits.

The Tribunal allowed the appeal, holding that the appellants should not be penalized for the unregistered dealer's mistake that led to the denial of credit. Consequential benefits were granted to the appellants.

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The appellants were denied credit based on an unregistered dealer's invoice, leading to a penalty. The penalty was challenged, arguing that the dealer's mistake should not result in a penalty for the appellants. The Tribunal agreed, stating that the denial of credit due to the dealer's mistake should not lead to penalties for the appellants. The appeal was allowed, granting consequential benefits.

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