https://www.taxtmi.com/caselaws?id=159768 Contemporaneous transport documents and price material identified the seized goods as oxidised vegetable oil 5.5, and the revenue produced no reliable evidence to show that they were ordinary vegetable oil. No sample was taken for expert testing, so the contrary assumption lacked evidentiary support. As oxidised vegetable oil is a chemical and not a commodity in Schedule IV to the West Bengal Sales Tax Act, 1994, no sales tax permit was required for its import. On that basis, the seizure and consequential penalty were unsustainable and were set aside in favour of the assessee. en-us Fri, 19 Dec 1997 00:00:00 +0530 Sat, 30 Nov 2013 17:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159768 Contemporaneous transport documents and price material identified the seized goods as oxidised vegetable oil 5.5, and the revenue produced no reliable evidence to show that they were ordinary vegetable oil. No sample was taken for expert testing, so the contrary assumption lacked evidentiary support. As oxidised vegetable oil is a chemical and not a commodity in Schedule IV to the West Bengal Sales Tax Act, 1994, no sales tax permit was required for its import. On that basis, the seizure and consequential penalty were unsustainable and were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159768