https://www.taxtmi.com/caselaws?id=156675 A seizure of tins cannot be sustained where the department fails to establish, on the record and in the affidavits, the factual basis for treating the goods as covered by the alleged manufacturing particulars. The Tribunal rejected reliance on an unsupported inference from a batch number and held that fresh reports not referred to in the affidavits could not be used to fill evidentiary gaps. On that basis, the seizures of 55 tins and 50 tins lacking the stated month and year of manufacture were quashed, while penalty proceedings were permitted to continue for the remaining seizures that did specify those particulars. en-us Tue, 11 Dec 1990 00:00:00 +0530 Mon, 23 Sep 2013 15:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156675 A seizure of tins cannot be sustained where the department fails to establish, on the record and in the affidavits, the factual basis for treating the goods as covered by the alleged manufacturing particulars. The Tribunal rejected reliance on an unsupported inference from a batch number and held that fresh reports not referred to in the affidavits could not be used to fill evidentiary gaps. On that basis, the seizures of 55 tins and 50 tins lacking the stated month and year of manufacture were quashed, while penalty proceedings were permitted to continue for the remaining seizures that did specify those particulars. Case-Laws VAT and Sales Tax Tue, 11 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156675