https://www.taxtmi.com/caselaws?id=162632 Transit seizure and penalty under the West Bengal sales tax framework depend on the documents and facts relating to the intercepted consignment itself. Where the declaration, invoice, challan and other prescribed papers are produced and no defect is found in the goods in transit, action under the transit and penalty provisions cannot be supported by unrelated past transactions or other extraneous material. The note also states that interest may be awarded on refunded penalty amounts as compensation for wrongful retention of money, based on equitable principles and the general approach reflected in civil procedure and the Interest Act. en-us Thu, 13 Apr 2006 00:00:00 +0530 Tue, 11 Mar 2014 18:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162632 Transit seizure and penalty under the West Bengal sales tax framework depend on the documents and facts relating to the intercepted consignment itself. Where the declaration, invoice, challan and other prescribed papers are produced and no defect is found in the goods in transit, action under the transit and penalty provisions cannot be supported by unrelated past transactions or other extraneous material. The note also states that interest may be awarded on refunded penalty amounts as compensation for wrongful retention of money, based on equitable principles and the general approach reflected in civil procedure and the Interest Act. Case-Laws VAT and Sales Tax Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162632