https://www.taxtmi.com/caselaws?id=245093 Goods in transit supported by delivery notes and invoices, with the consignee and delivery places recorded, did not establish a violation of the Karnataka Sales Tax transport requirements merely because unloading occurred at a different place from the one originally mentioned. The record showed tax had been collected on the bills and disclosed no material indicating an attempt to evade tax. The revisional power could be used only where the appellate order was erroneous and prejudicial to revenue, and that foundation was absent. The penalty under section 28A(2)(b) and section 28A(2)(d) was therefore unsustainable, and the appellate order stood restored. en-us Wed, 12 Feb 2014 00:00:00 +0530 Wed, 09 Jul 2014 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245093 Goods in transit supported by delivery notes and invoices, with the consignee and delivery places recorded, did not establish a violation of the Karnataka Sales Tax transport requirements merely because unloading occurred at a different place from the one originally mentioned. The record showed tax had been collected on the bills and disclosed no material indicating an attempt to evade tax. The revisional power could be used only where the appellate order was erroneous and prejudicial to revenue, and that foundation was absent. The penalty under section 28A(2)(b) and section 28A(2)(d) was therefore unsustainable, and the appellate order stood restored. Case-Laws VAT and Sales Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245093