https://www.taxtmi.com/caselaws?id=252803 Goods misdeclared in transit documents may attract penalty under section 74(5) of the Orissa Value Added Tax Act, 2004 where expert verification shows the consignment differs materially from the declared description. Here, scrap spring patti was found to be new spring leaf sets fit for heavy vehicles, so the false declaration supported the levy and penalty. The technical committee's unanimous report was accepted because no mala fides or material infirmity was shown, and its opinion on the nature of the goods was treated as reliable. The revisional order sustaining VAT levy and penalty while setting aside the entry tax demand was held consistent with the statutory scheme. en-us Mon, 24 Oct 2011 00:00:00 +0530 Tue, 04 Nov 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252803 Goods misdeclared in transit documents may attract penalty under section 74(5) of the Orissa Value Added Tax Act, 2004 where expert verification shows the consignment differs materially from the declared description. Here, scrap spring patti was found to be new spring leaf sets fit for heavy vehicles, so the false declaration supported the levy and penalty. The technical committee's unanimous report was accepted because no mala fides or material infirmity was shown, and its opinion on the nature of the goods was treated as reliable. The revisional order sustaining VAT levy and penalty while setting aside the entry tax demand was held consistent with the statutory scheme. Case-Laws VAT and Sales Tax Mon, 24 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252803