https://www.taxtmi.com/caselaws?id=184421 Sampled goods were treated as scrap after sampling, and the Revenue failed to produce evidence that the samples were later marketed. On that basis, the Supreme Court found no reason to disturb the concurrent orders of the tribunals and authorities below and declined interference. The appeals were dismissed because the Revenue did not discharge its burden to show that the sampled material had commercial value through subsequent marketing. en-us Thu, 02 May 2002 00:00:00 +0530 Fri, 08 Jul 2016 11:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184421 Sampled goods were treated as scrap after sampling, and the Revenue failed to produce evidence that the samples were later marketed. On that basis, the Supreme Court found no reason to disturb the concurrent orders of the tribunals and authorities below and declined interference. The appeals were dismissed because the Revenue did not discharge its burden to show that the sampled material had commercial value through subsequent marketing. Case-Laws Customs Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184421