https://www.taxtmi.com/caselaws?id=162517 Penalty under section 68 of the West Bengal Sales Tax Act, 1994 required a clear finding of deliberate intention to evade tax, and no such specific finding was recorded by the seizing officer or the first revisional authority. On that material, the penalty could not be sustained and the question was remitted for fresh consideration by the second revisional authority. A violation of section 68 read with rule 211 of the West Bengal Sales Tax Rules, 1995 was nevertheless found, and that breach justified the seizure. The seizure was therefore upheld as legal and valid, while release of the goods was directed on undertaking pending revision. en-us Mon, 14 Mar 2005 00:00:00 +0530 Fri, 28 Feb 2014 18:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162517 Penalty under section 68 of the West Bengal Sales Tax Act, 1994 required a clear finding of deliberate intention to evade tax, and no such specific finding was recorded by the seizing officer or the first revisional authority. On that material, the penalty could not be sustained and the question was remitted for fresh consideration by the second revisional authority. A violation of section 68 read with rule 211 of the West Bengal Sales Tax Rules, 1995 was nevertheless found, and that breach justified the seizure. The seizure was therefore upheld as legal and valid, while release of the goods was directed on undertaking pending revision. Case-Laws VAT and Sales Tax Mon, 14 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162517