https://www.taxtmi.com/caselaws?id=164722 Rule 103 of the West Bengal Value Added Tax Rules, 2005 makes the forty-eight-hour facility for producing way-bills and supporting documents discretionary and conditional, not automatic. The transporter or person in charge must present the prescribed documents at the check-post, and any request for time must be supported by a written explanation for non-production. Read with Sections 73 and 76 of the Act, the provision does not confer an absolute right to produce documents after interception. Where no reasonable explanation is given at the check-post or on interception, seizure is valid and the challenge to the seizure fails. en-us Thu, 17 Apr 2008 00:00:00 +0530 Tue, 29 Apr 2014 17:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164722 Rule 103 of the West Bengal Value Added Tax Rules, 2005 makes the forty-eight-hour facility for producing way-bills and supporting documents discretionary and conditional, not automatic. The transporter or person in charge must present the prescribed documents at the check-post, and any request for time must be supported by a written explanation for non-production. Read with Sections 73 and 76 of the Act, the provision does not confer an absolute right to produce documents after interception. Where no reasonable explanation is given at the check-post or on interception, seizure is valid and the challenge to the seizure fails. Case-Laws VAT and Sales Tax Thu, 17 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164722