https://www.taxtmi.com/caselaws?id=162594 Transport document defects did not, by themselves, justify seizure or penalty under the West Bengal Sales Tax Act and Rules. The tribunal noted that Rule 214C and section 73 required prescribed documents for despatch of goods, but an undated invoice was not false merely because it lacked a date, and the challan number was already present on the record. As material non-compliance and any clear intention to evade tax were not established, the seizure under section 68 could not stand. The penalty orders under section 71 were therefore set aside in favour of the assessee. en-us Wed, 09 Mar 2005 00:00:00 +0530 Mon, 10 Mar 2014 17:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162594 Transport document defects did not, by themselves, justify seizure or penalty under the West Bengal Sales Tax Act and Rules. The tribunal noted that Rule 214C and section 73 required prescribed documents for despatch of goods, but an undated invoice was not false merely because it lacked a date, and the challan number was already present on the record. As material non-compliance and any clear intention to evade tax were not established, the seizure under section 68 could not stand. The penalty orders under section 71 were therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162594