https://www.taxtmi.com/caselaws?id=158981 The Tribunal partially allowed the application, declaring the seizure at Nalini Sett Road invalid due to non-compliance with statutory provisions, and directed the return of seized items. However, the seizure at B.B.D. Bag was upheld as valid, meeting the requirements of section 66 of the West Bengal Sales Tax Act, 1994. The judgment emphasizes the significance of procedural compliance in seizure actions to prevent arbitrary exercise of power and uphold individuals' rights during tax enforcement proceedings. en-us Wed, 17 Jan 1996 00:00:00 +0530 Tue, 12 Nov 2013 14:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158981 The Tribunal partially allowed the application, declaring the seizure at Nalini Sett Road invalid due to non-compliance with statutory provisions, and directed the return of seized items. However, the seizure at B.B.D. Bag was upheld as valid, meeting the requirements of section 66 of the West Bengal Sales Tax Act, 1994. The judgment emphasizes the significance of procedural compliance in seizure actions to prevent arbitrary exercise of power and uphold individuals' rights during tax enforcement proceedings. Case-Laws VAT and Sales Tax Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158981