https://www.taxtmi.com/caselaws?id=164400 Rule 107 of the West Bengal Value Added Tax Rules, 2005 requires the prescribed transport documents to accompany the consignment from the outset and does not import the forty-eight-hour relaxation found in rule 103 for cross-border movement. No application is contemplated for later production of documents under rule 107, and the provision cannot be used to create a document after interception. The rule is mandatory as an anti-evasion measure, and non-production may attract seizure and penalty under section 77. Mens rea is not essential for that civil penalty, although the authority may consider bona fide explanation and the nature of the breach when deciding the consequence and quantum. en-us Fri, 27 Feb 2009 00:00:00 +0530 Wed, 23 Apr 2014 15:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164400 Rule 107 of the West Bengal Value Added Tax Rules, 2005 requires the prescribed transport documents to accompany the consignment from the outset and does not import the forty-eight-hour relaxation found in rule 103 for cross-border movement. No application is contemplated for later production of documents under rule 107, and the provision cannot be used to create a document after interception. The rule is mandatory as an anti-evasion measure, and non-production may attract seizure and penalty under section 77. Mens rea is not essential for that civil penalty, although the authority may consider bona fide explanation and the nature of the breach when deciding the consequence and quantum. Case-Laws VAT and Sales Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164400