https://www.taxtmi.com/caselaws?id=156663 Seizure of books and documents under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941 required a bona fide basis to suspect tax evasion and a necessity for seizure; absent credible material showing evasion under that Act, the drastic measure was not justified and the documents were to be released. For classification, a mosquito mat containing Allethrin was treated as an insecticide because the term was not defined in the taxing law and had to be understood in commercial parlance; the notification did not need to refer expressly to the Insecticides Act, 1968 for that trade meaning to apply. The commodity was therefore treated as a notified item under the West Bengal Sales Tax Act, 1954. en-us Tue, 10 Mar 1992 00:00:00 +0530 Mon, 23 Sep 2013 14:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156663 Seizure of books and documents under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941 required a bona fide basis to suspect tax evasion and a necessity for seizure; absent credible material showing evasion under that Act, the drastic measure was not justified and the documents were to be released. For classification, a mosquito mat containing Allethrin was treated as an insecticide because the term was not defined in the taxing law and had to be understood in commercial parlance; the notification did not need to refer expressly to the Insecticides Act, 1968 for that trade meaning to apply. The commodity was therefore treated as a notified item under the West Bengal Sales Tax Act, 1954. Case-Laws VAT and Sales Tax Tue, 10 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156663