https://www.taxtmi.com/caselaws?id=164700 Goods claimed as non-taxable cannot be finally seized for absence of a way-bill unless the authority first determines, on relevant facts, that the claim is not acceptable. Where polyester yarn is asserted to be hosiery yarn for non-taxable use, rule 99 of the West Bengal Value Added Tax Rules does not require a way-bill for non-taxable goods, and mere suspicion is insufficient to sustain a final seizure. If doubt remains about ultimate use, the authority may take precautionary measures, record the facts for assessment, retain samples, and permit later verification. The seizure was therefore unsustainable and was set aside, with release of the goods subject to such safeguards. en-us Mon, 27 Aug 2007 00:00:00 +0530 Tue, 29 Apr 2014 14:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164700 Goods claimed as non-taxable cannot be finally seized for absence of a way-bill unless the authority first determines, on relevant facts, that the claim is not acceptable. Where polyester yarn is asserted to be hosiery yarn for non-taxable use, rule 99 of the West Bengal Value Added Tax Rules does not require a way-bill for non-taxable goods, and mere suspicion is insufficient to sustain a final seizure. If doubt remains about ultimate use, the authority may take precautionary measures, record the facts for assessment, retain samples, and permit later verification. The seizure was therefore unsustainable and was set aside, with release of the goods subject to such safeguards. Case-Laws VAT and Sales Tax Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164700