https://www.taxtmi.com/caselaws?id=160612 An alternative statutory remedy does not bar tribunal or writ interference where the impugned seizure is alleged to be wholly without jurisdiction or ultra vires. The West Bengal Sales Tax Act, 1994 and Rule 212(9) of the West Bengal Sales Tax Rules, 1995 permit transit-stage verification of the consignment's particulars to prevent tax evasion, but do not extend to assessing market value or authorising seizure merely on suspicion of under-invoicing unless expressly provided. A seizure dehors the statute is a jurisdictional defect and cannot be sustained; assessment proceedings may nevertheless continue in accordance with law. en-us Mon, 04 Dec 2000 00:00:00 +0530 Fri, 20 Dec 2013 17:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160612 An alternative statutory remedy does not bar tribunal or writ interference where the impugned seizure is alleged to be wholly without jurisdiction or ultra vires. The West Bengal Sales Tax Act, 1994 and Rule 212(9) of the West Bengal Sales Tax Rules, 1995 permit transit-stage verification of the consignment's particulars to prevent tax evasion, but do not extend to assessing market value or authorising seizure merely on suspicion of under-invoicing unless expressly provided. A seizure dehors the statute is a jurisdictional defect and cannot be sustained; assessment proceedings may nevertheless continue in accordance with law. Case-Laws VAT and Sales Tax Mon, 04 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160612