https://www.taxtmi.com/caselaws?id=161569 Vehicles purchased for transport business do not fall within the ordinary meaning of "personal effects" and therefore cannot claim the exemption under rule 210(2) of the West Bengal Sales Tax Rules, 1995. Where the consignment is not exempt, the transporter must follow the prescribed entry procedure under rules 211, 212 and 213, including production of a way bill at the check-post before entry into West Bengal. Non-production of the way bill amounts to a deemed contravention of the transport rules, attracting seizure powers under section 70 and supporting the validity of the check-post action. en-us Thu, 17 Apr 2003 00:00:00 +0530 Fri, 31 Jan 2014 18:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161569 Vehicles purchased for transport business do not fall within the ordinary meaning of "personal effects" and therefore cannot claim the exemption under rule 210(2) of the West Bengal Sales Tax Rules, 1995. Where the consignment is not exempt, the transporter must follow the prescribed entry procedure under rules 211, 212 and 213, including production of a way bill at the check-post before entry into West Bengal. Non-production of the way bill amounts to a deemed contravention of the transport rules, attracting seizure powers under section 70 and supporting the validity of the check-post action. Case-Laws VAT and Sales Tax Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161569