https://www.taxtmi.com/caselaws?id=164431 Material undervaluation of goods in transit can justify seizure under rule 107(5)(b) of the West Bengal Value Added Tax Rules, 2005, even where the transporter has produced the required transit documents. The requirement to produce the consignor's purchase documents was not enforceable against the transporter, but the record showed the invoice value of jeera was substantially below the prevailing market price at the relevant time and place. That discrepancy provided substantive grounds for action, so the seizure and form 60 notice were treated as valid despite one stated ground being extraneous. en-us Thu, 22 Jan 2009 00:00:00 +0530 Thu, 24 Apr 2014 11:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164431 Material undervaluation of goods in transit can justify seizure under rule 107(5)(b) of the West Bengal Value Added Tax Rules, 2005, even where the transporter has produced the required transit documents. The requirement to produce the consignor's purchase documents was not enforceable against the transporter, but the record showed the invoice value of jeera was substantially below the prevailing market price at the relevant time and place. That discrepancy provided substantive grounds for action, so the seizure and form 60 notice were treated as valid despite one stated ground being extraneous. Case-Laws VAT and Sales Tax Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164431