https://www.taxtmi.com/caselaws?id=161450 Rule 214B governing intra-State movement of goods in West Bengal permits verification of consignment particulars, countersigning of declarations and release of the vehicle, but does not authorise valuation enquiry. Under-invoicing or alleged suppression of market value therefore cannot by itself justify detention or seizure in a case covered by that rule. Where seizure is based on such an impermissible valuation exercise, any penalty founded on the same seizure also fails, especially when the authority discloses no rational basis for the adopted market value, freight or profit assumptions. The practical effect is that detention, seizure, revisional affirmations and penalty cannot stand on that footing. en-us Fri, 26 Apr 2002 00:00:00 +0530 Wed, 29 Jan 2014 12:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161450 Rule 214B governing intra-State movement of goods in West Bengal permits verification of consignment particulars, countersigning of declarations and release of the vehicle, but does not authorise valuation enquiry. Under-invoicing or alleged suppression of market value therefore cannot by itself justify detention or seizure in a case covered by that rule. Where seizure is based on such an impermissible valuation exercise, any penalty founded on the same seizure also fails, especially when the authority discloses no rational basis for the adopted market value, freight or profit assumptions. The practical effect is that detention, seizure, revisional affirmations and penalty cannot stand on that footing. Case-Laws VAT and Sales Tax Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161450