Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the WBGST Act, 2017 - 27/2018-State Tax - West Bengal SGST
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Seizure and disposal of perishable or hazardous goods - immediate disposal authorized post-seizure when retention impractical. The State notifies classes of goods that shall be disposed of 'as soon as may be' after seizure where the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, storage constraints or other relevant considerations, determines retention is impractical. The list encompasses perishable items, hazardous substances, pharmaceuticals and chemicals, petroleum products, batteries, fireworks, certain timbers, broadly taxable goods prone to rapid depreciation, unclaimed/abandoned goods subject to rapid obsolescence, and goods provisionally released but not reclaimed within one month of bond execution.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Seizure and disposal of perishable or hazardous goods - immediate disposal authorized post-seizure when retention impractical.
The State notifies classes of goods that shall be disposed of "as soon as may be" after seizure where the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, storage constraints or other relevant considerations, determines retention is impractical. The list encompasses perishable items, hazardous substances, pharmaceuticals and chemicals, petroleum products, batteries, fireworks, certain timbers, broadly taxable goods prone to rapid depreciation, unclaimed/abandoned goods subject to rapid obsolescence, and goods provisionally released but not reclaimed within one month of bond execution.
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