https://www.taxtmi.com/caselaws?id=329475 Transit documents supported the claim that goods were moving from Delhi to Madhya Pradesh, and the fact-finding authorities accepted that there was no clandestine delivery within Rajasthan. The High Court held that those concurrent findings were a plausible view on the evidence, especially where the assessing officer relied on an unverified report and an untested driver statement while ignoring registration papers, challans and affidavits. In revision, interference was not justified unless the findings were perverse. Accordingly, the levy of tax, surcharge and penalty on the in-transit goods was not sustainable. en-us Thu, 19 Nov 2015 00:00:00 +0530 Sat, 02 Jul 2016 12:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329475 Transit documents supported the claim that goods were moving from Delhi to Madhya Pradesh, and the fact-finding authorities accepted that there was no clandestine delivery within Rajasthan. The High Court held that those concurrent findings were a plausible view on the evidence, especially where the assessing officer relied on an unverified report and an untested driver statement while ignoring registration papers, challans and affidavits. In revision, interference was not justified unless the findings were perverse. Accordingly, the levy of tax, surcharge and penalty on the in-transit goods was not sustainable. Case-Laws VAT and Sales Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329475