https://www.taxtmi.com/caselaws?id=163288 Under the West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995, the intercepting authority could verify the description, quantity, weight and value of goods and seize a consignment only where there was a legally sustainable basis to suspect a violation. Here, the allegation of under-invoicing was not supported by cogent documentary evidence and remained a mere surmise. As no acceptable material showed that the goods were actually under-valued at the relevant time, the seizure could not be upheld and was liable to be set aside in favour of the assessee. en-us Wed, 04 Apr 2007 00:00:00 +0530 Fri, 28 Mar 2014 15:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163288 Under the West Bengal Sales Tax Act, 1994 and the West Bengal Sales Tax Rules, 1995, the intercepting authority could verify the description, quantity, weight and value of goods and seize a consignment only where there was a legally sustainable basis to suspect a violation. Here, the allegation of under-invoicing was not supported by cogent documentary evidence and remained a mere surmise. As no acceptable material showed that the goods were actually under-valued at the relevant time, the seizure could not be upheld and was liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163288