https://www.taxtmi.com/caselaws?id=164733 Transport of goods without the prescribed way-bill and accompanying documents rendered the seizure lawful under the West Bengal VAT Act and Rules, because compliance with movement restrictions under section 73 and rule 103 was mandatory. However, where the authorities themselves accepted that the consignee had imported the goods for own use and not for sale or profit, the factual basis for penalty under section 77 was absent. The penalty order and revisional orders were therefore unsustainable and were set aside, while the seizure itself remained valid. en-us Wed, 17 Dec 2008 00:00:00 +0530 Tue, 29 Apr 2014 18:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164733 Transport of goods without the prescribed way-bill and accompanying documents rendered the seizure lawful under the West Bengal VAT Act and Rules, because compliance with movement restrictions under section 73 and rule 103 was mandatory. However, where the authorities themselves accepted that the consignee had imported the goods for own use and not for sale or profit, the factual basis for penalty under section 77 was absent. The penalty order and revisional orders were therefore unsustainable and were set aside, while the seizure itself remained valid. Case-Laws VAT and Sales Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164733