https://www.taxtmi.com/caselaws?id=158700 Penalty under the transit-control provision applies where goods in transit are falsely described in accompanying documents and the misdescription facilitates an unfair tax advantage. Describing tanker contents as til oil, while physical verification and chemical testing identify mustard oil adulterated with til oil, concerns the identity of the goods rather than a mere valuation difference. Such goods are not covered by the prescribed transport documents, and the false description supports an inference of attempted tax evasion. Penalty under section 22A(7) is therefore warranted; orders setting aside the penalty are unsustainable. en-us Mon, 28 Oct 1996 00:00:00 +0530 Tue, 05 Nov 2013 17:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158700 Penalty under the transit-control provision applies where goods in transit are falsely described in accompanying documents and the misdescription facilitates an unfair tax advantage. Describing tanker contents as til oil, while physical verification and chemical testing identify mustard oil adulterated with til oil, concerns the identity of the goods rather than a mere valuation difference. Such goods are not covered by the prescribed transport documents, and the false description supports an inference of attempted tax evasion. Penalty under section 22A(7) is therefore warranted; orders setting aside the penalty are unsustainable. Case-Laws VAT and Sales Tax Mon, 28 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158700