https://www.taxtmi.com/caselaws?id=180654 A transporter under the Tripura VAT regime is bound to carry prescribed documents, maintain required registers and declarations, secure the necessary permit before delivery, and ensure taxable goods are not handed over without compliance. The transporter is not required to open packages or verify intrinsic value, and is not ordinarily liable for undervaluation or misdescription unless the discrepancy is apparent on the face of the consignment or there is evidence of collusion or deliberate participation. The Court also noted that vague show-cause notices are defective, set aside the challenged penal and consequential orders, and directed stricter prospective compliance for repeated violations. en-us Sat, 30 May 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180654 A transporter under the Tripura VAT regime is bound to carry prescribed documents, maintain required registers and declarations, secure the necessary permit before delivery, and ensure taxable goods are not handed over without compliance. The transporter is not required to open packages or verify intrinsic value, and is not ordinarily liable for undervaluation or misdescription unless the discrepancy is apparent on the face of the consignment or there is evidence of collusion or deliberate participation. The Court also noted that vague show-cause notices are defective, set aside the challenged penal and consequential orders, and directed stricter prospective compliance for repeated violations. Case-Laws VAT and Sales Tax Sat, 30 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180654