Sections 3 and 33 (2) tax jurisdiction, empty PP bag and paper cone sales tax without additional tax deduction. Commission of fraud by claiming double refund; Refund claim on weight of exported goods found less than the weight declared in export documents and report of the committee formed on collector's instruction, fake units The claim of unacceptable refund against the invoice issued by was filed by the appellant, which received Rs. 18586 for assuming responsibility against the appellant which the appellant agreed to pay the said amount. But at the same time requested that additional taxes and penalties be given because it was not intentional or intentional. The report, signed by the representatives of the two sides on the basis of the burden, was valid. The money should be received with the consent of the donor. The lower forum order of the judgment was amended to the extent that the appeal was dealt with accordingly
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