https://www.taxtmi.com/caselaws?id=166406 Where the identity of seized goods is disputed, the adjudicating authority must determine the commodity on evidence and, if necessary, expert opinion; parity of tax rate does not make two commodities identical. The High Court held that the Tribunal erred in treating plastic dana and master batch as the same commodity without evidentiary support and in relying on tax-rate similarity alone. The Tribunal's order was unsustainable, the revision was allowed, and the matter was remitted for fresh decision after proper verification of the goods' identity. en-us Tue, 20 Sep 2011 00:00:00 +0530 Mon, 22 Sep 2014 15:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166406 Where the identity of seized goods is disputed, the adjudicating authority must determine the commodity on evidence and, if necessary, expert opinion; parity of tax rate does not make two commodities identical. The High Court held that the Tribunal erred in treating plastic dana and master batch as the same commodity without evidentiary support and in relying on tax-rate similarity alone. The Tribunal's order was unsustainable, the revision was allowed, and the matter was remitted for fresh decision after proper verification of the goods' identity. Case-Laws VAT and Sales Tax Tue, 20 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166406