https://www.taxtmi.com/caselaws?id=161358 Search and seizure under the West Bengal Sales Tax Act, 1994 is valid where the authority has a bona fide basis to suspect tax evasion. On the facts noted, false vehicle details, non-movement of the stated trucks, and an unaccepted sale explanation showed a paper transaction, so seizure of 23,075 kgs. of poppy seeds was upheld. The Tribunal also held that 1,200 kgs. of poppy seeds covered by an undisputed import and not linked to any doubtful transaction could not be retained, and directed its release to the petitioner. en-us Fri, 24 May 2002 00:00:00 +0530 Thu, 16 Jan 2014 14:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161358 Search and seizure under the West Bengal Sales Tax Act, 1994 is valid where the authority has a bona fide basis to suspect tax evasion. On the facts noted, false vehicle details, non-movement of the stated trucks, and an unaccepted sale explanation showed a paper transaction, so seizure of 23,075 kgs. of poppy seeds was upheld. The Tribunal also held that 1,200 kgs. of poppy seeds covered by an undisputed import and not linked to any doubtful transaction could not be retained, and directed its release to the petitioner. Case-Laws VAT and Sales Tax Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161358