https://www.taxtmi.com/caselaws?id=162452 Rule 211(4) of the West Bengal Sales Tax Rules, 1995 applies only when no check-post exists in or around the relevant station, steamer station, airport or post office. Where a sales tax check-post was functioning in the vicinity, failure to produce the way-bill and obtain the required counter-signature at entry amounted to non-compliance with rule 211(1) and a breach of section 68 of the West Bengal Sales Tax Act, 1994; later production did not cure the defect. A challenge based on detention before expiry of 48 hours also failed, as the documents were not produced after detention and the seizure was not shown unlawful on that ground. The seizure and penalty proceedings were sustained. en-us Fri, 08 Aug 2003 00:00:00 +0530 Wed, 26 Feb 2014 17:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162452 Rule 211(4) of the West Bengal Sales Tax Rules, 1995 applies only when no check-post exists in or around the relevant station, steamer station, airport or post office. Where a sales tax check-post was functioning in the vicinity, failure to produce the way-bill and obtain the required counter-signature at entry amounted to non-compliance with rule 211(1) and a breach of section 68 of the West Bengal Sales Tax Act, 1994; later production did not cure the defect. A challenge based on detention before expiry of 48 hours also failed, as the documents were not produced after detention and the seizure was not shown unlawful on that ground. The seizure and penalty proceedings were sustained. Case-Laws VAT and Sales Tax Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162452