https://www.taxtmi.com/caselaws?id=156743 Payment of octroi is not conclusive proof that disputed goods were actually received by the assessee, so it cannot by itself justify levy of tax and penalty. Where delivery under the relevant R.R. remains in dispute and the transport record does not show who accepted the goods, the driver who handled the consignment is a material witness and should ordinarily be examined before a final decision is taken. The existing material was insufficient for sustaining the demand, and the matter required remand for a fresh enquiry after proper evidence, including the driver's statement if available. en-us Thu, 13 Dec 1990 00:00:00 +0530 Tue, 24 Sep 2013 14:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156743 Payment of octroi is not conclusive proof that disputed goods were actually received by the assessee, so it cannot by itself justify levy of tax and penalty. Where delivery under the relevant R.R. remains in dispute and the transport record does not show who accepted the goods, the driver who handled the consignment is a material witness and should ordinarily be examined before a final decision is taken. The existing material was insufficient for sustaining the demand, and the matter required remand for a fresh enquiry after proper evidence, including the driver's statement if available. Case-Laws VAT and Sales Tax Thu, 13 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156743