https://www.taxtmi.com/caselaws?id=156927 The tribunal held that, where a sales tax statute does not define "person," the inclusive definition in the Bengal General Clauses Act, 1899 applies unless repugnant to the subject or context, so a company falls within the term for seizure and penalty purposes. It further held that a permit obtained only after seizure does not cure the statutory breach existing at interception, and the alleged lack of an opportunity to produce a permit before seizure did not invalidate proceedings where no permit had been applied for and a further opportunity would have been futile. No material justified reduction of penalty, so the seizure and penalty were sustained and the assessee was denied relief. en-us Wed, 07 Nov 1990 00:00:00 +0530 Thu, 26 Sep 2013 14:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156927 The tribunal held that, where a sales tax statute does not define "person," the inclusive definition in the Bengal General Clauses Act, 1899 applies unless repugnant to the subject or context, so a company falls within the term for seizure and penalty purposes. It further held that a permit obtained only after seizure does not cure the statutory breach existing at interception, and the alleged lack of an opportunity to produce a permit before seizure did not invalidate proceedings where no permit had been applied for and a further opportunity would have been futile. No material justified reduction of penalty, so the seizure and penalty were sustained and the assessee was denied relief. Case-Laws VAT and Sales Tax Wed, 07 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156927