https://www.taxtmi.com/caselaws?id=159402 Button cell batteries were treated as alkaline dry cell batteries falling within entry 25 of Schedule IV of the West Bengal Sales Tax Act, 1994, so transport through the notified area required a permit under rule 212; the seizure therefore stood. The challenge based on absence of independent witnesses failed because rule 207 is not absolute and the nature, quantity and place of seizure were undisputed, while non-recording of reasons did not invalidate the action since section 70(1) imposed no such requirement. The penalty order was within jurisdiction because the relevant power survived under the transitional provision and was also validly delegated later. The penalty quantum was upheld as supported by material and not shown to be arbitrary. en-us Tue, 23 Jul 1996 00:00:00 +0530 Sat, 23 Nov 2013 12:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159402 Button cell batteries were treated as alkaline dry cell batteries falling within entry 25 of Schedule IV of the West Bengal Sales Tax Act, 1994, so transport through the notified area required a permit under rule 212; the seizure therefore stood. The challenge based on absence of independent witnesses failed because rule 207 is not absolute and the nature, quantity and place of seizure were undisputed, while non-recording of reasons did not invalidate the action since section 70(1) imposed no such requirement. The penalty order was within jurisdiction because the relevant power survived under the transitional provision and was also validly delegated later. The penalty quantum was upheld as supported by material and not shown to be arbitrary. Case-Laws VAT and Sales Tax Tue, 23 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159402