https://www.taxtmi.com/caselaws?id=159948 Coated poster paper imported into West Bengal was treated as specially processed paper under Notification No. 1785-F.T., not as paper simpliciter, so a permit was required and import without permit attracted penalty under the Bengal Finance (Sales Tax) Act, 1941. The plea of prior clarification and bona fide belief was rejected because there can be no estoppel against statute and bona fides were not established. By contrast, 8 reels of coated paper board were held not to be notified goods under the 1941 Act, so they could not be included for penalty purposes. The penalty was therefore reduced after excluding those reels. en-us Fri, 14 Feb 1997 00:00:00 +0530 Thu, 05 Dec 2013 18:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159948 Coated poster paper imported into West Bengal was treated as specially processed paper under Notification No. 1785-F.T., not as paper simpliciter, so a permit was required and import without permit attracted penalty under the Bengal Finance (Sales Tax) Act, 1941. The plea of prior clarification and bona fide belief was rejected because there can be no estoppel against statute and bona fides were not established. By contrast, 8 reels of coated paper board were held not to be notified goods under the 1941 Act, so they could not be included for penalty purposes. The penalty was therefore reduced after excluding those reels. Case-Laws VAT and Sales Tax Fri, 14 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159948