https://www.taxtmi.com/caselaws?id=156576 Search and seizure under the West Bengal Sales Tax Act, 1954 could be exercised only against a person shown to be a dealer, and a solitary consignment note was insufficient to establish that status; the seizure and notices under that Act were therefore unsustainable. Retention of seized papers under that Act beyond the sanctioned period was also unlawful, as continued custody after the approved extension lacked further sanction and the documents had to be returned. Under the Bengal Finance (Sales Tax) Act, 1941, the applicants fell within the dealer definition and the seizure was supportable, but retention beyond one year without written sanction of the Commissioner breached the statutory limit, so the documents were required to be restored. en-us Tue, 05 Feb 1991 00:00:00 +0530 Sat, 21 Sep 2013 17:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156576 Search and seizure under the West Bengal Sales Tax Act, 1954 could be exercised only against a person shown to be a dealer, and a solitary consignment note was insufficient to establish that status; the seizure and notices under that Act were therefore unsustainable. Retention of seized papers under that Act beyond the sanctioned period was also unlawful, as continued custody after the approved extension lacked further sanction and the documents had to be returned. Under the Bengal Finance (Sales Tax) Act, 1941, the applicants fell within the dealer definition and the seizure was supportable, but retention beyond one year without written sanction of the Commissioner breached the statutory limit, so the documents were required to be restored. Case-Laws VAT and Sales Tax Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156576