https://www.taxtmi.com/caselaws?id=160437 The appeals were partially allowed, with penalties reduced to Rs. 10,000 per case for transporting consignments without necessary documents. The court emphasized compliance with procedural requirements and penalties as deterrents, acknowledging no intent to evade tax. The appellants were entitled to a refund or adjustment, with no costs ordered. en-us Thu, 04 Jan 2001 00:00:00 +0530 Wed, 18 Dec 2013 14:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160437 The appeals were partially allowed, with penalties reduced to Rs. 10,000 per case for transporting consignments without necessary documents. The court emphasized compliance with procedural requirements and penalties as deterrents, acknowledging no intent to evade tax. The appellants were entitled to a refund or adjustment, with no costs ordered. Case-Laws VAT and Sales Tax Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160437