https://www.taxtmi.com/caselaws?id=167968 Revisional interference was upheld because the appellate authority had overlooked material facts and the original record showed non-compliance with mandatory particulars accompanying movement of goods. The transfer note was inaccurate, the goods were unloaded at a place different from that stated in the document, and the supporting originals were not produced before the check-post officer. The later certificate relied on by the assessee did not cure the defect, as it was issued after the event despite purporting to operate from an earlier date. On that basis, breach of section 53(2) was established and the penalty order was restored. en-us Fri, 30 Sep 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167968 Revisional interference was upheld because the appellate authority had overlooked material facts and the original record showed non-compliance with mandatory particulars accompanying movement of goods. The transfer note was inaccurate, the goods were unloaded at a place different from that stated in the document, and the supporting originals were not produced before the check-post officer. The later certificate relied on by the assessee did not cure the defect, as it was issued after the event despite purporting to operate from an earlier date. On that basis, breach of section 53(2) was established and the penalty order was restored. Case-Laws VAT and Sales Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167968