https://www.taxtmi.com/caselaws?id=159978 Non-production of the prescribed permit or declaration at a check-post for a notified good under the West Bengal Sales Tax Act, 1994 attracts lawful seizure under the mandatory entry-control provisions. The tribunal also treated penalty proceedings as justified where the documents produced were found unreliable and the surrounding circumstances indicated contravention of the movement requirements, rejecting the claimed bona fide explanation. On quantum, the penalty had already been reduced in revision and no further reduction was considered warranted on the facts and valuation. The seizure and reduced penalty were sustained. en-us Wed, 18 Feb 1998 00:00:00 +0530 Fri, 06 Dec 2013 12:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159978 Non-production of the prescribed permit or declaration at a check-post for a notified good under the West Bengal Sales Tax Act, 1994 attracts lawful seizure under the mandatory entry-control provisions. The tribunal also treated penalty proceedings as justified where the documents produced were found unreliable and the surrounding circumstances indicated contravention of the movement requirements, rejecting the claimed bona fide explanation. On quantum, the penalty had already been reduced in revision and no further reduction was considered warranted on the facts and valuation. The seizure and reduced penalty were sustained. Case-Laws VAT and Sales Tax Wed, 18 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159978