https://www.taxtmi.com/caselaws?id=159155 Penalty for transit non-compliance under section 22A(7) was treated as unsustainable where the concurrent facts showed that the goods belonged to agriculturists and were not exigible to tax. The revisional jurisdiction was confined to questions of law and could not disturb those factual findings absent perversity. Driver's same-day admission and request for immediate release were treated as sufficient basis for action, so separate notice to the alleged owner or further enquiry was not required on those facts. The revision therefore failed, since the accepted factual basis did not support penalty against goods found to be agricultural produce. en-us Thu, 09 Oct 1997 00:00:00 +0530 Sat, 16 Nov 2013 15:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159155 Penalty for transit non-compliance under section 22A(7) was treated as unsustainable where the concurrent facts showed that the goods belonged to agriculturists and were not exigible to tax. The revisional jurisdiction was confined to questions of law and could not disturb those factual findings absent perversity. Driver's same-day admission and request for immediate release were treated as sufficient basis for action, so separate notice to the alleged owner or further enquiry was not required on those facts. The revision therefore failed, since the accepted factual basis did not support penalty against goods found to be agricultural produce. Case-Laws VAT and Sales Tax Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159155