https://www.taxtmi.com/caselaws?id=162949 Seizure of goods and penalty under the West Bengal Sales Tax Act, 1994 were held unsustainable where an erroneous date in the road challan was only a clerical discrepancy and the endorsed way-bill, invoice, consignment note and declaration under rule 214B supported lawful movement of the goods. The contemporaneous documents showed entry into West Bengal through the check-post in the same vehicle, so the suspicion that the intercepted goods were not covered by the earlier import papers was found too remote to justify detention or penalty. The penalty was set aside and the amount recovered was directed to be refunded. en-us Thu, 04 May 2006 00:00:00 +0530 Wed, 19 Mar 2014 12:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162949 Seizure of goods and penalty under the West Bengal Sales Tax Act, 1994 were held unsustainable where an erroneous date in the road challan was only a clerical discrepancy and the endorsed way-bill, invoice, consignment note and declaration under rule 214B supported lawful movement of the goods. The contemporaneous documents showed entry into West Bengal through the check-post in the same vehicle, so the suspicion that the intercepted goods were not covered by the earlier import papers was found too remote to justify detention or penalty. The penalty was set aside and the amount recovered was directed to be refunded. Case-Laws VAT and Sales Tax Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162949