https://www.taxtmi.com/caselaws?id=162452 The Tribunal upheld the validity of the seizure and penalty proceedings under section 70(1) of the West Bengal Sales Tax Act, 1994. The company's failure to produce the required documents at the check-post near the airport was deemed a contravention of rule 211(1) and section 68. Despite subsequent production of the way-bill, the initial non-compliance was not absolved. The Tribunal justified the early seizure before 48 hours due to the failure to produce documents. The decision was unanimous, dismissing the company's application and ruling in favor of the State Representative. 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 The Tribunal upheld the validity of the seizure and penalty proceedings under section 70(1) of the West Bengal Sales Tax Act, 1994. The company's failure to produce the required documents at the check-post near the airport was deemed a contravention of rule 211(1) and section 68. Despite subsequent production of the way-bill, the initial non-compliance was not absolved. The Tribunal justified the early seizure before 48 hours due to the failure to produce documents. The decision was unanimous, dismissing the company's application and ruling in favor of the State Representative. Case-Laws VAT and Sales Tax Fri, 08 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162452