https://www.taxtmi.com/caselaws?id=162238 Goods intercepted in transit were seized by the tax authority on allegations of misdescription, quantity mismatch and under-valuation, and a penalty order was imposed under the West Bengal Sales Tax Act. The assessee challenged the seizure as mechanical and contended that the goods were correctly described as PVC sheets, but the authority relied on discrepancies in the documents, market-price comparisons and its finding that the goods were fibre glass sheets. The Tribunal upheld the seizure as lawful and indicated that the penalty could be pursued through the statutory remedy; the High Court found no ground to interfere and left the dismissal undisturbed. en-us Fri, 06 May 2005 00:00:00 +0530 Fri, 21 Feb 2014 14:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162238 Goods intercepted in transit were seized by the tax authority on allegations of misdescription, quantity mismatch and under-valuation, and a penalty order was imposed under the West Bengal Sales Tax Act. The assessee challenged the seizure as mechanical and contended that the goods were correctly described as PVC sheets, but the authority relied on discrepancies in the documents, market-price comparisons and its finding that the goods were fibre glass sheets. The Tribunal upheld the seizure as lawful and indicated that the penalty could be pursued through the statutory remedy; the High Court found no ground to interfere and left the dismissal undisturbed. Case-Laws VAT and Sales Tax Fri, 06 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162238