https://www.taxtmi.com/caselaws?id=162603 Transit-control provisions under section 73 of the West Bengal Sales Tax Act, 1994 and rule 214C of the West Bengal Sales Tax Rules, 1995 required the transporter or driver to carry the prescribed bill, cash memo, way-bill or challan, and document of title to the goods. Where those documents were produced at interception, together with particulars showing quantity, weight, value and description, seizure could not be sustained on the ground that a stock register or other documents not mandated by the transit rules were unavailable. Rule 214C(5) permitted seizure only when the required way-bill or challan was not produced during transport. en-us Tue, 22 Feb 2005 00:00:00 +0530 Mon, 10 Mar 2014 18:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162603 Transit-control provisions under section 73 of the West Bengal Sales Tax Act, 1994 and rule 214C of the West Bengal Sales Tax Rules, 1995 required the transporter or driver to carry the prescribed bill, cash memo, way-bill or challan, and document of title to the goods. Where those documents were produced at interception, together with particulars showing quantity, weight, value and description, seizure could not be sustained on the ground that a stock register or other documents not mandated by the transit rules were unavailable. Rule 214C(5) permitted seizure only when the required way-bill or challan was not produced during transport. Case-Laws VAT and Sales Tax Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162603