https://www.taxtmi.com/caselaws?id=162427 The Tribunal set aside the notices issued in forms 51 and 52, challenging their validity and the penalty imposed under section 76 of the West Bengal Sales Tax Act, 1994. The dispute arose from the tax rate applied to stainless steel pipes and fittings, with the petitioner arguing they were declared goods taxed at 4%, while the respondent claimed they were taxable at 7%. The Tribunal found the notices invalid as they were not issued during an assessment proceeding as required by section 76, ultimately restraining the respondents from enforcing them. Compliance with procedural requirements and accurate application of tax laws were emphasized in the decision. en-us Fri, 12 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162427 The Tribunal set aside the notices issued in forms 51 and 52, challenging their validity and the penalty imposed under section 76 of the West Bengal Sales Tax Act, 1994. The dispute arose from the tax rate applied to stainless steel pipes and fittings, with the petitioner arguing they were declared goods taxed at 4%, while the respondent claimed they were taxable at 7%. The Tribunal found the notices invalid as they were not issued during an assessment proceeding as required by section 76, ultimately restraining the respondents from enforcing them. Compliance with procedural requirements and accurate application of tax laws were emphasized in the decision. Case-Laws VAT and Sales Tax Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162427