https://www.taxtmi.com/caselaws?id=161917 Under the West Bengal Sales Tax Act, 1994, a dealer's liability to pay tax arises from the taxable sale itself and is not postponed until assessment. The obligation to register, file returns and pay tax operates independently of the later assessment machinery, and section 66 is an anti-evasion provision that does not fix liability or quantify tax. Accordingly, the absence of a prior assessment does not by itself invalidate search and seizure action under section 66 where the dealer has failed to comply with statutory tax obligations. en-us Fri, 10 Sep 2004 00:00:00 +0530 Tue, 11 Feb 2014 12:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161917 Under the West Bengal Sales Tax Act, 1994, a dealer's liability to pay tax arises from the taxable sale itself and is not postponed until assessment. The obligation to register, file returns and pay tax operates independently of the later assessment machinery, and section 66 is an anti-evasion provision that does not fix liability or quantify tax. Accordingly, the absence of a prior assessment does not by itself invalidate search and seizure action under section 66 where the dealer has failed to comply with statutory tax obligations. Case-Laws VAT and Sales Tax Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161917