https://www.taxtmi.com/caselaws?id=159365 Penalty for transport of raw rubber was sustained because the materials on record supported the authorities' finding that the transaction was not genuine. The consignors had purchased the goods, but the delivery note did not satisfactorily explain how or on what authority the goods were received from Chingavanam. The absence of a branch or purchase depot at that location, together with unexplained discrepancies and corrections in the delivery note, justified recourse to the penal provision. The revisional court accepted the concurrent factual findings of the authorities below and upheld the penalty. en-us Thu, 03 Oct 1996 00:00:00 +0530 Fri, 22 Nov 2013 15:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159365 Penalty for transport of raw rubber was sustained because the materials on record supported the authorities' finding that the transaction was not genuine. The consignors had purchased the goods, but the delivery note did not satisfactorily explain how or on what authority the goods were received from Chingavanam. The absence of a branch or purchase depot at that location, together with unexplained discrepancies and corrections in the delivery note, justified recourse to the penal provision. The revisional court accepted the concurrent factual findings of the authorities below and upheld the penalty. Case-Laws VAT and Sales Tax Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159365