https://www.taxtmi.com/caselaws?id=162782 Transport documents showing movement of goods from one place in West Bengal to another, together with the required particulars, triggered the proviso to Rule 214B(3) of the West Bengal Sales Tax Rules, 1995 and obliged the officer to dispense with the declaration. On that basis, seizure for non-production of the declaration was unsustainable, and later reliance on incomplete or inconsistent material could not validate the detention. Because the seizure lacked a legal foundation, the consequential penalty for release of the goods also had no support, and refund of the penalty amount followed. en-us Fri, 30 Sep 2005 00:00:00 +0530 Fri, 14 Mar 2014 11:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162782 Transport documents showing movement of goods from one place in West Bengal to another, together with the required particulars, triggered the proviso to Rule 214B(3) of the West Bengal Sales Tax Rules, 1995 and obliged the officer to dispense with the declaration. On that basis, seizure for non-production of the declaration was unsustainable, and later reliance on incomplete or inconsistent material could not validate the detention. Because the seizure lacked a legal foundation, the consequential penalty for release of the goods also had no support, and refund of the penalty amount followed. Case-Laws VAT and Sales Tax Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162782