https://www.taxtmi.com/caselaws?id=163790 For commodity classification under the West Bengal Value Added Tax Act, coconut fibre and coir fibre were treated as the same commodity in their ordinary commercial sense, supported by technical material showing coconut fibre is the fibre from the coconut husk known as coir. The artificial distinction drawn by the seizure and revisional authorities was held unsustainable, so seizure and penalty based on treating the goods as separately dutiable could not stand. The Tribunal set aside the seizure, penalty and revisional orders, and directed refund of the penalty amount recovered for release of the goods. en-us Thu, 10 Jul 2008 00:00:00 +0530 Wed, 09 Apr 2014 15:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163790 For commodity classification under the West Bengal Value Added Tax Act, coconut fibre and coir fibre were treated as the same commodity in their ordinary commercial sense, supported by technical material showing coconut fibre is the fibre from the coconut husk known as coir. The artificial distinction drawn by the seizure and revisional authorities was held unsustainable, so seizure and penalty based on treating the goods as separately dutiable could not stand. The Tribunal set aside the seizure, penalty and revisional orders, and directed refund of the penalty amount recovered for release of the goods. Case-Laws VAT and Sales Tax Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163790