https://www.taxtmi.com/caselaws?id=160782 Where goods were treated as imported into West Bengal, the Tribunal held that the import-movement procedure under rule 212 of the West Bengal Sales Tax Rules, 1995 applied, not rule 214B, and that failure to produce the endorsed way bill justified seizure under section 70 of the West Bengal Sales Tax Act, 1994. The seizure was therefore upheld as valid and lawful. On the penalty issue, the Tribunal found that way bills produced for the first time raised a factual question requiring examination by the statutory fact-finding authority, so the penalty order was set aside only for fresh consideration of that material, with the possibility of adverse inference if the material was not produced in time. en-us Fri, 08 Mar 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160782 Where goods were treated as imported into West Bengal, the Tribunal held that the import-movement procedure under rule 212 of the West Bengal Sales Tax Rules, 1995 applied, not rule 214B, and that failure to produce the endorsed way bill justified seizure under section 70 of the West Bengal Sales Tax Act, 1994. The seizure was therefore upheld as valid and lawful. On the penalty issue, the Tribunal found that way bills produced for the first time raised a factual question requiring examination by the statutory fact-finding authority, so the penalty order was set aside only for fresh consideration of that material, with the possibility of adverse inference if the material was not produced in time. Case-Laws VAT and Sales Tax Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160782