https://www.taxtmi.com/caselaws?id=247444 Inter-State movement of goods as a stock transfer, with no intended sale and no tax liability arising, could not justify penalty merely because non-electronically generated delivery notes were used during transportation. The Court found that the appellant had shifted its principal place of business beyond the notification's coverage and that the explanation for using the old delivery notes was credible. On those facts, the revisional authority had no basis to treat the first appellate order as erroneous and prejudicial to revenue, so revision under Section 64(1) was unwarranted and the penalty under Section 53(2)(b) was unsustainable. en-us Fri, 11 Oct 2013 00:00:00 +0530 Mon, 12 May 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247444 Inter-State movement of goods as a stock transfer, with no intended sale and no tax liability arising, could not justify penalty merely because non-electronically generated delivery notes were used during transportation. The Court found that the appellant had shifted its principal place of business beyond the notification's coverage and that the explanation for using the old delivery notes was credible. On those facts, the revisional authority had no basis to treat the first appellate order as erroneous and prejudicial to revenue, so revision under Section 64(1) was unwarranted and the penalty under Section 53(2)(b) was unsustainable. Case-Laws VAT and Sales Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247444