https://www.taxtmi.com/caselaws?id=393681 Penalty for alleged mismatch between transport documents and goods was not warranted where the Tribunal found that pressure horns were used in tractors and no enquiry or expert opinion was obtained to disprove that description. The High Court noted that no material was produced in revision to show the finding was perverse or contrary to the record, so the factual basis for treating the goods as different was not established. The order setting aside the penalty was sustained. en-us Fri, 17 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 10:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393681 Penalty for alleged mismatch between transport documents and goods was not warranted where the Tribunal found that pressure horns were used in tractors and no enquiry or expert opinion was obtained to disprove that description. The High Court noted that no material was produced in revision to show the finding was perverse or contrary to the record, so the factual basis for treating the goods as different was not established. The order setting aside the penalty was sustained. Case-Laws VAT and Sales Tax Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393681