https://www.taxtmi.com/caselaws?id=164767 Penalty and seizure under the West Bengal Value Added Tax Act, 2003 were treated as unsustainable where the dealer produced invoices and challans showing the identity, origin and movement of the goods, but not the forwarding or consignment note. The Tribunal noted that section 81 and rule 108 are aimed at preventing tax evasion, and that even without proof of mens rea under section 77 the authority must still find some real scope for evasion. As the record showed no discrepancy and no realistic possibility of evasion, the seizure and penalty were set aside and refund was directed. en-us Fri, 30 Nov 2007 00:00:00 +0530 Wed, 30 Apr 2014 13:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164767 Penalty and seizure under the West Bengal Value Added Tax Act, 2003 were treated as unsustainable where the dealer produced invoices and challans showing the identity, origin and movement of the goods, but not the forwarding or consignment note. The Tribunal noted that section 81 and rule 108 are aimed at preventing tax evasion, and that even without proof of mens rea under section 77 the authority must still find some real scope for evasion. As the record showed no discrepancy and no realistic possibility of evasion, the seizure and penalty were set aside and refund was directed. Case-Laws VAT and Sales Tax Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164767