https://www.taxtmi.com/caselaws?id=157976 Penalty in a seizure matter under the West Bengal Sales Tax Act, 1954 was held excessive because the materials showed no intention to evade tax. The applicant had sought guidance on the import procedure, applied to the competent authority for a permit on the date of seizure, and deposited advance tax shortly afterwards for issuance of the permit. On that basis, the tribunal found the penal burden warranted further reduction despite prior revision relief. The penalty was reduced further and the excess amount was ordered to be refunded, while the advance tax deposit was directed to be adjusted in the relevant assessment. en-us Tue, 31 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 16:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157976 Penalty in a seizure matter under the West Bengal Sales Tax Act, 1954 was held excessive because the materials showed no intention to evade tax. The applicant had sought guidance on the import procedure, applied to the competent authority for a permit on the date of seizure, and deposited advance tax shortly afterwards for issuance of the permit. On that basis, the tribunal found the penal burden warranted further reduction despite prior revision relief. The penalty was reduced further and the excess amount was ordered to be refunded, while the advance tax deposit was directed to be adjusted in the relevant assessment. Case-Laws VAT and Sales Tax Tue, 31 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157976