https://www.taxtmi.com/caselaws?id=164723 Failure of the driver to produce the required invoice or similar transit document at interception, without any satisfactory explanation, justified seizure of the consignment under Rule 103(8) of the West Bengal Value Added Tax Rules, 2005. Rule 103(7) requires the person in charge to carry and produce the endorsed way-bill and supporting documents, and non-production may create prima facie suspicion about the genuineness of the transaction. Section 76 of the West Bengal Value Added Tax Act, 2003 was treated as an enabling detention provision for up to 48 hours to facilitate production of documents, not as a bar on seizure in an appropriate case. The seizure was upheld and interference was declined. en-us Tue, 20 Feb 2007 00:00:00 +0530 Tue, 29 Apr 2014 17:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164723 Failure of the driver to produce the required invoice or similar transit document at interception, without any satisfactory explanation, justified seizure of the consignment under Rule 103(8) of the West Bengal Value Added Tax Rules, 2005. Rule 103(7) requires the person in charge to carry and produce the endorsed way-bill and supporting documents, and non-production may create prima facie suspicion about the genuineness of the transaction. Section 76 of the West Bengal Value Added Tax Act, 2003 was treated as an enabling detention provision for up to 48 hours to facilitate production of documents, not as a bar on seizure in an appropriate case. The seizure was upheld and interference was declined. Case-Laws VAT and Sales Tax Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164723