https://www.taxtmi.com/caselaws?id=156042 Search and seizure of notified goods from a cold storage under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954 required prior reasons to believe that the goods had been transported in contravention of the sales tax law. Although a cold storage could fall within the statutory place contemplated for seizure, its owners had no legal duty under the Cold Storage (Licensing and Regulation) Act, 1966 to verify the hirers' import permits. The authorities acted on suspicion alone, and a later investigation could not cure the absence of a lawful pre-seizure basis. The seizure was therefore invalid. en-us Fri, 22 Dec 1989 00:00:00 +0530 Thu, 17 Oct 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156042 Search and seizure of notified goods from a cold storage under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954 required prior reasons to believe that the goods had been transported in contravention of the sales tax law. Although a cold storage could fall within the statutory place contemplated for seizure, its owners had no legal duty under the Cold Storage (Licensing and Regulation) Act, 1966 to verify the hirers' import permits. The authorities acted on suspicion alone, and a later investigation could not cure the absence of a lawful pre-seizure basis. The seizure was therefore invalid. Case-Laws VAT and Sales Tax Fri, 22 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156042