https://www.taxtmi.com/caselaws?id=160398 The court ruled in favor of the appellant, setting aside the revisional authority's decision and restoring the appellate order. The appellant was not required to carry form No. 39 with the goods, and the penalty imposed was unjustified given the circumstances of the case. The court emphasized the need for revisional authorities to provide strong grounds when interfering with well-reasoned orders. The appellant was entitled to a refund if the penalty had been paid, and no costs were awarded in the judgment. en-us Tue, 27 Mar 2001 00:00:00 +0530 Tue, 17 Dec 2013 15:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160398 The court ruled in favor of the appellant, setting aside the revisional authority's decision and restoring the appellate order. The appellant was not required to carry form No. 39 with the goods, and the penalty imposed was unjustified given the circumstances of the case. The court emphasized the need for revisional authorities to provide strong grounds when interfering with well-reasoned orders. The appellant was entitled to a refund if the penalty had been paid, and no costs were awarded in the judgment. Case-Laws VAT and Sales Tax Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160398