https://www.taxtmi.com/caselaws?id=168030 Revisional interference under section 64(1) of the Karnataka Value Added Tax Act, 2003 is available only where the order is both erroneous and prejudicial to the Revenue, and it cannot rest on a mere objection to xerox transport documents. Where goods were accompanied by multiple supporting documents and the statute did not require originals to be physically carried, xerox copies were treated as sufficient compliance with section 53(2) unless the originals were specifically called for. On that basis, the penalty under section 53(12) was unsustainable and the revisional order could not be supported. en-us Fri, 04 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168030 Revisional interference under section 64(1) of the Karnataka Value Added Tax Act, 2003 is available only where the order is both erroneous and prejudicial to the Revenue, and it cannot rest on a mere objection to xerox transport documents. Where goods were accompanied by multiple supporting documents and the statute did not require originals to be physically carried, xerox copies were treated as sufficient compliance with section 53(2) unless the originals were specifically called for. On that basis, the penalty under section 53(12) was unsustainable and the revisional order could not be supported. Case-Laws VAT and Sales Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168030