https://www.taxtmi.com/caselaws?id=162342 Goods stored in another person's godown without prior intimation of the changed place of business were found to be in breach of the disclosure requirements under the West Bengal Sales Tax Act, 1994. The Tribunal examined the lack of satisfactory proof of a bona fide tenancy arrangement and the surrounding circumstances suggesting that the Revenue had been kept uninformed. On that basis, it treated the statutory conditions for seizure and related penal action as satisfied, and the seizure was regarded as legal and valid while the challenge to the penalty proceeding failed. en-us Fri, 25 Feb 2005 00:00:00 +0530 Tue, 25 Feb 2014 12:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162342 Goods stored in another person's godown without prior intimation of the changed place of business were found to be in breach of the disclosure requirements under the West Bengal Sales Tax Act, 1994. The Tribunal examined the lack of satisfactory proof of a bona fide tenancy arrangement and the surrounding circumstances suggesting that the Revenue had been kept uninformed. On that basis, it treated the statutory conditions for seizure and related penal action as satisfied, and the seizure was regarded as legal and valid while the challenge to the penalty proceeding failed. Case-Laws VAT and Sales Tax Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162342