https://www.taxtmi.com/caselaws?id=163524 Penalty for non-production of a transit declaration at the declared exit check-post is not automatic under the West Bengal Sales Tax Act, 1994 and the Rules. The procedural requirements are intended to prevent tax evasion, so the authority must assess whether the breach created any real possibility of revenue loss. Where the consignment in fact left West Bengal and was received in Orissa, the default was technical and did not expose the State to tax evasion. The penalty order was therefore unsustainable on the merits, although a limited deterrent condition was imposed because of the petitioner's negligence. en-us Wed, 21 Nov 2007 00:00:00 +0530 Thu, 03 Apr 2014 18:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163524 Penalty for non-production of a transit declaration at the declared exit check-post is not automatic under the West Bengal Sales Tax Act, 1994 and the Rules. The procedural requirements are intended to prevent tax evasion, so the authority must assess whether the breach created any real possibility of revenue loss. Where the consignment in fact left West Bengal and was received in Orissa, the default was technical and did not expose the State to tax evasion. The penalty order was therefore unsustainable on the merits, although a limited deterrent condition was imposed because of the petitioner's negligence. Case-Laws VAT and Sales Tax Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163524