https://www.taxtmi.com/caselaws?id=162442 Non-production of the prescribed transport documents before the appropriate officer justified seizure under the West Bengal Sales Tax Rules, 1995, because the rules treated such non-compliance as a contravention and authorised seizure without any separate right to a 48-hour period for later production. By contrast, penalty could not be sustained mechanically where the record did not show false representation, an unfair attempt to secure release, or any material establishing a deliberate intention to evade tax. The absence of a proper finding on mens rea required the penalty matter to be reconsidered afresh. 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 Non-production of the prescribed transport documents before the appropriate officer justified seizure under the West Bengal Sales Tax Rules, 1995, because the rules treated such non-compliance as a contravention and authorised seizure without any separate right to a 48-hour period for later production. By contrast, penalty could not be sustained mechanically where the record did not show false representation, an unfair attempt to secure release, or any material establishing a deliberate intention to evade tax. The absence of a proper finding on mens rea required the penalty matter to be reconsidered afresh. Case-Laws VAT and Sales Tax Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162442