https://www.taxtmi.com/caselaws?id=163615 Warehouse seizure under the West Bengal Sales Tax Act, 1994 was treated as lawful where the goods were found without supporting transport documents and the statute did not require a 48-hour opportunity for production of papers in a warehouse search. The tribunal accepted the seizure for most items, but excluded serial Nos. 24 and 27 on the record as stated. Valuation was upheld because discounts were allowed from M.R.P. in estimating the seized goods, and the reduced penalty under section 71(1) was not shown to be excessive or arbitrary. The reduced penalty was therefore confirmed. en-us Thu, 28 Jun 2007 00:00:00 +0530 Sat, 05 Apr 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163615 Warehouse seizure under the West Bengal Sales Tax Act, 1994 was treated as lawful where the goods were found without supporting transport documents and the statute did not require a 48-hour opportunity for production of papers in a warehouse search. The tribunal accepted the seizure for most items, but excluded serial Nos. 24 and 27 on the record as stated. Valuation was upheld because discounts were allowed from M.R.P. in estimating the seized goods, and the reduced penalty under section 71(1) was not shown to be excessive or arbitrary. The reduced penalty was therefore confirmed. Case-Laws VAT and Sales Tax Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163615