https://www.taxtmi.com/caselaws?id=162944 Seizure of goods and penalty for alleged breach of West Bengal VAT documentation rules were examined in light of a consignment supported by multiple transport and commercial papers. The transaction was found to be an inter-State movement from West Bengal to Assam, with Central sales tax charged, so no West Bengal VAT liability arose on the movement. The absence of a West Bengal VAT registration number or a West Bengal VAT invoice was treated as insufficient, by itself, to justify seizure or penalty where the invoice, consignment note, packing list, goods receipt memo, test certificate, road permit and inspection note together disclosed the true nature of the supply and showed bona fides. en-us Fri, 20 Jul 2007 00:00:00 +0530 Wed, 19 Mar 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162944 Seizure of goods and penalty for alleged breach of West Bengal VAT documentation rules were examined in light of a consignment supported by multiple transport and commercial papers. The transaction was found to be an inter-State movement from West Bengal to Assam, with Central sales tax charged, so no West Bengal VAT liability arose on the movement. The absence of a West Bengal VAT registration number or a West Bengal VAT invoice was treated as insufficient, by itself, to justify seizure or penalty where the invoice, consignment note, packing list, goods receipt memo, test certificate, road permit and inspection note together disclosed the true nature of the supply and showed bona fides. Case-Laws VAT and Sales Tax Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162944