https://www.taxtmi.com/caselaws?id=160076 Import of notified goods by air from an airport was held to fall under Rule 211 of the West Bengal Sales Tax Rules, 1995, not Rule 212, because the declaration in Form 40 and the Air Consignment Note had been produced and endorsed before delivery, and the required documents were carried at interception. Rule 212 was treated as inapplicable to airport imports where Rule 211 applies. As compliance with Rule 211 was established, no contravention of Section 68 of the West Bengal Sales Tax Act, 1994 was made out, and the seizure and penalty lacked legal basis and were quashed. en-us Wed, 17 Mar 1999 00:00:00 +0530 Mon, 09 Dec 2013 12:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160076 Import of notified goods by air from an airport was held to fall under Rule 211 of the West Bengal Sales Tax Rules, 1995, not Rule 212, because the declaration in Form 40 and the Air Consignment Note had been produced and endorsed before delivery, and the required documents were carried at interception. Rule 212 was treated as inapplicable to airport imports where Rule 211 applies. As compliance with Rule 211 was established, no contravention of Section 68 of the West Bengal Sales Tax Act, 1994 was made out, and the seizure and penalty lacked legal basis and were quashed. Case-Laws VAT and Sales Tax Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160076