Appellate tribunal corrects tax calculation error, exempts pre-deposit, and allows appeal.

The Kolkata appellate tribunal ruled in favor of the appellant, finding that tax was erroneously calculated based on a presumption. The appellant successfully argued that the vehicle was undergoing repairs during the relevant period. The tribunal waived the pre-deposit requirement, set aside the impugned order, and allowed the appeal.

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The appellate tribunal in Kolkata ruled in favor of the appellant as tax was calculated based on a presumption. The appellant claimed the vehicle was under repair during the period in question. The requirement of pre-deposit was waived, the impugned order was set aside, and the appeal was allowed.

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