https://www.taxtmi.com/caselaws?id=162442 The Tribunal upheld the validity of the seizure under section 70 of the West Bengal Sales Tax Act, 1994, due to non-compliance with rule 211 of the West Bengal Sales Tax Rules, 1995, for failing to produce necessary documents. However, the Tribunal found the penalty imposed to be inadequate as it did not consider the petitioner's lack of intention to evade tax. The penalty order was set aside, and the matter was remanded for reconsideration of the penalty amount by the Commercial Tax Officer within two months. The application was disposed of without costs, with unanimous agreement by the Tribunal members. en-us Fri, 26 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 16:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162442 The Tribunal upheld the validity of the seizure under section 70 of the West Bengal Sales Tax Act, 1994, due to non-compliance with rule 211 of the West Bengal Sales Tax Rules, 1995, for failing to produce necessary documents. However, the Tribunal found the penalty imposed to be inadequate as it did not consider the petitioner's lack of intention to evade tax. The penalty order was set aside, and the matter was remanded for reconsideration of the penalty amount by the Commercial Tax Officer within two months. The application was disposed of without costs, with unanimous agreement by the Tribunal members. Case-Laws VAT and Sales Tax Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162442