https://www.taxtmi.com/caselaws?id=162968 Under the unamended rule 212(9) and rule 212(10) of the West Bengal Sales Tax Rules, 1995, the checking authority was entitled to make a meaningful enquiry into the correctness of the value declared in the way-bill, including reasonable verification against market value and other available data. Where the declared value was found to differ from the actual value, seizure of goods was permissible under the statutory scheme for contravention of section 68, and the challenge to seizure failed. The penalty was sustained in principle because contravention was established, but its quantum was reduced after separate consideration of the circumstances. en-us Fri, 07 Jul 2006 00:00:00 +0530 Wed, 19 Mar 2014 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162968 Under the unamended rule 212(9) and rule 212(10) of the West Bengal Sales Tax Rules, 1995, the checking authority was entitled to make a meaningful enquiry into the correctness of the value declared in the way-bill, including reasonable verification against market value and other available data. Where the declared value was found to differ from the actual value, seizure of goods was permissible under the statutory scheme for contravention of section 68, and the challenge to seizure failed. The penalty was sustained in principle because contravention was established, but its quantum was reduced after separate consideration of the circumstances. Case-Laws VAT and Sales Tax Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162968