https://www.taxtmi.com/caselaws?id=342103 Railway wagons were treated as falling within the broad, common-parlance meaning of "goods vehicle" for advance way bill requirements, and the earlier notification treating paddy and rice as sensitive commodities was held to continue because it was not shown to have been revoked or adapted after State reorganisation. The challenge to detention for want of advance way bills was therefore rejected. On refund and penalty, the petitioners' objections were not accepted after they had paid the tax demand, and the absence of a prior assessment order did not assist them. However, penalty proceedings were left open for objections, with a direction that the authority consider mitigation, lenience, and proportionality. en-us Thu, 23 Mar 2017 00:00:00 +0530 Thu, 22 Mar 2018 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342103 Railway wagons were treated as falling within the broad, common-parlance meaning of "goods vehicle" for advance way bill requirements, and the earlier notification treating paddy and rice as sensitive commodities was held to continue because it was not shown to have been revoked or adapted after State reorganisation. The challenge to detention for want of advance way bills was therefore rejected. On refund and penalty, the petitioners' objections were not accepted after they had paid the tax demand, and the absence of a prior assessment order did not assist them. However, penalty proceedings were left open for objections, with a direction that the authority consider mitigation, lenience, and proportionality. Case-Laws VAT and Sales Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342103