https://www.taxtmi.com/caselaws?id=164762 Penalty under the West Bengal Value Added Tax Act was held unsustainable where a consignment left the State without endorsement of the transit declaration because no competent officer was available at the airport check-post. The infringement was treated as a technical breach beyond the assessee's control, the goods were actually delivered outside West Bengal, and there was no scope or intention for tax evasion. On those facts, the authorities' orders imposing penalty could not stand. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164762 Penalty under the West Bengal Value Added Tax Act was held unsustainable where a consignment left the State without endorsement of the transit declaration because no competent officer was available at the airport check-post. The infringement was treated as a technical breach beyond the assessee's control, the goods were actually delivered outside West Bengal, and there was no scope or intention for tax evasion. On those facts, the authorities' orders imposing penalty could not stand. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164762