https://www.taxtmi.com/caselaws?id=159483 Notified commodities transported into or across a notified area without production of the required sales tax permit may lawfully be seized under the West Bengal Sales Tax Act and the Rules, because that omission gives the officer reason to believe the transport conditions have been contravened. The regulatory permit and check-post requirements are aimed at preventing tax evasion, and compliance is necessary at the time of transport. Later production of the permit, or a claim that more opportunity should have been given, does not negate the legality of the seizure on these facts. en-us Wed, 20 Nov 1991 00:00:00 +0530 Tue, 26 Nov 2013 12:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159483 Notified commodities transported into or across a notified area without production of the required sales tax permit may lawfully be seized under the West Bengal Sales Tax Act and the Rules, because that omission gives the officer reason to believe the transport conditions have been contravened. The regulatory permit and check-post requirements are aimed at preventing tax evasion, and compliance is necessary at the time of transport. Later production of the permit, or a claim that more opportunity should have been given, does not negate the legality of the seizure on these facts. Case-Laws VAT and Sales Tax Wed, 20 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159483