https://www.taxtmi.com/caselaws?id=164714 Transport of a damaged but repairable trailer back to West Bengal was treated as a bona fide movement for repair, not a tax-evasion case, where the vehicle was West Bengal-registered, permitted to ply in the relevant States, and the way-bill was produced. On those facts, seizure for alleged non-production of a way-bill was unsustainable, especially because the seizure record and notices were inconsistent as to the date and manner of seizure. Penalty based solely on delayed production of the way-bill, without any finding of intention to evade tax and without considering the relevant documents, was also unsustainable for non-application of mind and material irregularity. en-us Fri, 05 Dec 2008 00:00:00 +0530 Tue, 29 Apr 2014 16:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164714 Transport of a damaged but repairable trailer back to West Bengal was treated as a bona fide movement for repair, not a tax-evasion case, where the vehicle was West Bengal-registered, permitted to ply in the relevant States, and the way-bill was produced. On those facts, seizure for alleged non-production of a way-bill was unsustainable, especially because the seizure record and notices were inconsistent as to the date and manner of seizure. Penalty based solely on delayed production of the way-bill, without any finding of intention to evade tax and without considering the relevant documents, was also unsustainable for non-application of mind and material irregularity. Case-Laws VAT and Sales Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164714