https://www.taxtmi.com/caselaws?id=162407 Rule 214C of the West Bengal Sales Tax Rules, 1995 does not confer power on the Commercial Tax Officer to verify the value of a consignment for transport purposes unless such authority is expressly provided. The comparative scheme of Rule 212 shows that where valuation scrutiny is intended, it is stated in clear terms. On that basis, seizure founded only on alleged undervaluation, supported by a local market inquiry and not by objective lawful satisfaction, is beyond jurisdiction. Goods covered by proper transport documents cannot be detained or subjected to penalty action on mere suspicion of undervaluation. en-us Fri, 14 Dec 2001 00:00:00 +0530 Wed, 26 Feb 2014 12:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162407 Rule 214C of the West Bengal Sales Tax Rules, 1995 does not confer power on the Commercial Tax Officer to verify the value of a consignment for transport purposes unless such authority is expressly provided. The comparative scheme of Rule 212 shows that where valuation scrutiny is intended, it is stated in clear terms. On that basis, seizure founded only on alleged undervaluation, supported by a local market inquiry and not by objective lawful satisfaction, is beyond jurisdiction. Goods covered by proper transport documents cannot be detained or subjected to penalty action on mere suspicion of undervaluation. Case-Laws VAT and Sales Tax Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162407