https://www.taxtmi.com/caselaws?id=164186 An excavator transported into West Bengal without an endorsed way bill was held not to be a "personal effect" under rule 99(2)(a) because that expression is confined to goods intimately associated with a person, not business equipment or capital assets. The transport restriction therefore applied and seizure was upheld. Penalty under section 77(1) was treated as available where there is a possibility of tax evasion, without proof of mens rea, but the discretion must be exercised proportionately to the breach. As the invoice and consignment note were produced and the default was not deliberate, the maximum penalty was found excessive and reduced. en-us Fri, 30 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164186 An excavator transported into West Bengal without an endorsed way bill was held not to be a "personal effect" under rule 99(2)(a) because that expression is confined to goods intimately associated with a person, not business equipment or capital assets. The transport restriction therefore applied and seizure was upheld. Penalty under section 77(1) was treated as available where there is a possibility of tax evasion, without proof of mens rea, but the discretion must be exercised proportionately to the breach. As the invoice and consignment note were produced and the default was not deliberate, the maximum penalty was found excessive and reduced. Case-Laws VAT and Sales Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164186