https://www.taxtmi.com/caselaws?id=160192 Goods transported after endorsement of the cargo manifest by check-post authorities, with particulars of the owners or consignees furnished to the sales tax authorities, were found not to be in contravention of the transport requirements under the West Bengal Sales Tax Act, 1994. On that factual basis, seizure under section 70(2) lacked legal support and was quashed for the five consignments. Because the alleged breach of section 68 was not established, the foundation for penalty under section 71(1) also failed, and no penalty could be sustained against the transporter or applicant-company in respect of those consignments. Relief was confined to the five unreleased consignments, with liberty to proceed afresh in accordance with law. en-us Thu, 01 Apr 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160192 Goods transported after endorsement of the cargo manifest by check-post authorities, with particulars of the owners or consignees furnished to the sales tax authorities, were found not to be in contravention of the transport requirements under the West Bengal Sales Tax Act, 1994. On that factual basis, seizure under section 70(2) lacked legal support and was quashed for the five consignments. Because the alleged breach of section 68 was not established, the foundation for penalty under section 71(1) also failed, and no penalty could be sustained against the transporter or applicant-company in respect of those consignments. Relief was confined to the five unreleased consignments, with liberty to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160192