https://www.taxtmi.com/caselaws?id=156361 Seizure and penalty for transporting notified commodities under the West Bengal sales tax regime require an actual crossing or passage beyond the notified check-post in contravention of transport restrictions. Where the consignment had not crossed the check-post boundary, the statutory basis for seizure and penalty was absent, rendering both unsustainable. Penalty must also be calculated by reference to the goods actually seized; assessment based on the estimated value of the entire consignment, rather than the seized television sets, was arbitrary. The seizure and penalty orders were quashed, and the petitioners were released from the bank guarantee. en-us Tue, 04 Sep 1990 00:00:00 +0530 Wed, 18 Sep 2013 17:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156361 Seizure and penalty for transporting notified commodities under the West Bengal sales tax regime require an actual crossing or passage beyond the notified check-post in contravention of transport restrictions. Where the consignment had not crossed the check-post boundary, the statutory basis for seizure and penalty was absent, rendering both unsustainable. Penalty must also be calculated by reference to the goods actually seized; assessment based on the estimated value of the entire consignment, rather than the seized television sets, was arbitrary. The seizure and penalty orders were quashed, and the petitioners were released from the bank guarantee. Case-Laws VAT and Sales Tax Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156361