https://www.taxtmi.com/caselaws?id=160845 Where a superior court had already held that the portion of goods covered by the way bill was wrongly detained, penalty and seizure based on the full consignment could not stand in that form. The Tribunal therefore limited further action to the disputed remainder, directed release of the covered goods on the terms already ordered, and required the authority to rehear the penalty matter after notice and opportunity of hearing. The remaining goods, if any, were to be treated as seized only for the alleged violation under the West Bengal Sales Tax Act, 1994. en-us Fri, 25 Jan 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160845 Where a superior court had already held that the portion of goods covered by the way bill was wrongly detained, penalty and seizure based on the full consignment could not stand in that form. The Tribunal therefore limited further action to the disputed remainder, directed release of the covered goods on the terms already ordered, and required the authority to rehear the penalty matter after notice and opportunity of hearing. The remaining goods, if any, were to be treated as seized only for the alleged violation under the West Bengal Sales Tax Act, 1994. Case-Laws VAT and Sales Tax Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160845