Commercial vehicles are not personal effects, so way bill compliance and seizure provisions apply at the check-post.

Vehicles purchased for transport business do not fall within the ordinary meaning of "personal effects" and therefore cannot claim the exemption under rule 210(2) of the West Bengal Sales Tax Rules, 1995. Where the consignment is not exempt, the transporter must follow the prescribed entry procedure under rules 211, 212 and 213, including production of a way bill at the check-post before entry into West Bengal. Non-production of the way bill amounts to a deemed contravention of the transport rules, attracting seizure powers under section 70 and supporting the validity of the check-post action.

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Issues: Whether three newly purchased vehicles brought into West Bengal for use in transport business could be treated as the petitioner's "personal effects" so as to attract the exemption under rule 210(2) of the West Bengal Sales Tax Rules, 1995, and whether non-production of way bills justified seizure under the West Bengal Sales Tax Act, 1994.

Analysis: The expression "personal effects" was not defined in the Act and was construed in its ordinary sense as articles having an intimate connection with the person of the possessor or worn or carried about the person. Vehicles acquired for commercial use in transport business do not answer that description. Since the consignment was not exempt under rule 210(2), the petitioner was required to comply with the procedure under rules 211, 212 and 213, including production of a way bill at the check-post before entry into West Bengal. Non-compliance with rule 212 constituted a contravention deemed to be a contravention of section 68, and seizure under section 70 was therefore warranted.

Conclusion: The vehicles were not "personal effects", the way bill requirement applied, and the seizure was lawful and valid. The challenge failed.

Final Conclusion: The statutory exemption was unavailable for commercially intended vehicles, and the check-post action was sustained for want of compliance with the prescribed transport procedure.

Ratio Decidendi: Goods carried into West Bengal for commercial use cannot be treated as a person's "personal effects" to avoid the statutory requirement of producing a way bill at the check-post; failure to comply with the transport rules attracts the deeming contravention under section 68 and validates seizure under section 70.

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