https://www.taxtmi.com/caselaws?id=160896 Goods transported in contravention of the prescribed restrictions under the West Bengal Sales Tax Act and Rules may be verified and seized even after unloading into a godown. Reading section 69 with rule 212, the authority's power extends beyond goods physically on a vehicle where improper documentation, undervaluation or under-invoicing accompanies the transport. Section 69(b) separately permits search of a warehouse or other place where such goods are stored. On that construction, goods derived from unlawful transport do not escape seizure merely because they are kept in storage, and seizure from the godown was upheld. en-us Wed, 13 Mar 2002 00:00:00 +0530 Thu, 26 Dec 2013 13:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160896 Goods transported in contravention of the prescribed restrictions under the West Bengal Sales Tax Act and Rules may be verified and seized even after unloading into a godown. Reading section 69 with rule 212, the authority's power extends beyond goods physically on a vehicle where improper documentation, undervaluation or under-invoicing accompanies the transport. Section 69(b) separately permits search of a warehouse or other place where such goods are stored. On that construction, goods derived from unlawful transport do not escape seizure merely because they are kept in storage, and seizure from the godown was upheld. Case-Laws VAT and Sales Tax Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160896