https://www.taxtmi.com/caselaws?id=162207 A seizure of books of account and documents under the West Bengal Sales Tax Act, 1994 is valid where the authorised officer first conducts an inspection, records reasons before seizure, and relies on material giving rise to a bona fide suspicion of tax evasion. The Tribunal held that discrepancies in declaration forms, returns, purchase and sales records, and eligibility certificate materials provided a sufficient basis for suspicion. It further held that the adequacy of that material need not be reassessed once some relevant basis for suspicion exists. The seizure was therefore sustained. en-us Fri, 09 Aug 2002 00:00:00 +0530 Thu, 20 Feb 2014 17:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162207 A seizure of books of account and documents under the West Bengal Sales Tax Act, 1994 is valid where the authorised officer first conducts an inspection, records reasons before seizure, and relies on material giving rise to a bona fide suspicion of tax evasion. The Tribunal held that discrepancies in declaration forms, returns, purchase and sales records, and eligibility certificate materials provided a sufficient basis for suspicion. It further held that the adequacy of that material need not be reassessed once some relevant basis for suspicion exists. The seizure was therefore sustained. Case-Laws VAT and Sales Tax Fri, 09 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162207