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    <title>2002 (6) TMI 585 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>Concurrent factual findings that goods were transported without the required permit or supporting documents were treated as sufficient to uphold seizure under the West Bengal Sales Tax Act, 1994, and no interference was warranted absent perversity. The same contravention supported the penalty, because the record established non-compliance with statutory documentation requirements and lawful movement conditions. The reduced penalty was accepted as not shown to be unreasonable or legally infirm. On that basis, the challenge to both seizure and penalty failed.</description>
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      <description>Concurrent factual findings that goods were transported without the required permit or supporting documents were treated as sufficient to uphold seizure under the West Bengal Sales Tax Act, 1994, and no interference was warranted absent perversity. The same contravention supported the penalty, because the record established non-compliance with statutory documentation requirements and lawful movement conditions. The reduced penalty was accepted as not shown to be unreasonable or legally infirm. On that basis, the challenge to both seizure and penalty failed.</description>
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      <pubDate>Fri, 14 Jun 2002 00:00:00 +0530</pubDate>
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