https://www.taxtmi.com/caselaws?id=160574 A statutory forty-eight-hour limit for detention and seizure under the West Bengal Sales Tax Act and Rules must be read harmoniously with the broader inspection scheme, and non-compliance does not automatically void the seizure. The court treated prejudice, the transporter's conduct, and whether a defaulting party could benefit from its own omission as relevant considerations. On the facts, the way-bill was not produced, no prompt protest was made, and the matter proceeded to a speaking order, so the seizure was not set aside solely because it occurred after forty-eight hours. en-us Wed, 06 Dec 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160574 A statutory forty-eight-hour limit for detention and seizure under the West Bengal Sales Tax Act and Rules must be read harmoniously with the broader inspection scheme, and non-compliance does not automatically void the seizure. The court treated prejudice, the transporter's conduct, and whether a defaulting party could benefit from its own omission as relevant considerations. On the facts, the way-bill was not produced, no prompt protest was made, and the matter proceeded to a speaking order, so the seizure was not set aside solely because it occurred after forty-eight hours. Case-Laws VAT and Sales Tax Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160574