Manager Animal Welfare Compliance Gray Harrison says the cows' injuries were consistent with excessive force being applied during handling.
The injuries were most likely the result of twisting the tail with considerable force to cause ligament rupture and dislocation, causing the cows pain or distress.
Initially, the pain would be acute, lasting at least seven days and, while the acute pain would diminish, the cows would always be left with long-term pain, discomfort and reduction of function.
The Animal Welfare Act imposes a duty of care on owners and people in charge of animals to meet their animals' physical, health and behavioural needs, and to provide treatment that alleviates pain and distress suffered by any ill or injured animals," Harrison said.
"MPI is concerned that this was an avoidable situation where animals suffered unnecessarily.
"We will always take appropriate action to penalise people who treat animals this way."