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Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical inspection. In such circumstance, the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — Madhu M.B. Vs. Commercial Tax Officer [2017] 1 TAXLOK.COM 015 (Ker)