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of <h1>Advance Tax Requirement for Way Bill Issuance Not Validated by West Bengal Tax Tribunal</h1> <h3>Sri Uttam Kumar Paul Versus CCT., WB. and another</h3> Sri Uttam Kumar Paul Versus CCT., WB. and another - [2005] 139 STC 535 (WBTT) The Appellate Tribunal of West Bengal Taxation Tribunal ruled that demanding advance tax as a condition for issuing a way bill is beyond the statute. The tribunal directed the authority to issue the way bill to the petitioner regardless of the advance tax payment. The petition was finally disposed of with no costs ordered.
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