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    <description>The Tribunal set aside the orders of the Sales Tax Officer, Assistant Commissioner, and Deputy Commissioner of Sales Tax, Kharagpur Range, regarding the seizure and penalty. It directed that the penalty amount realized from the applicant be refunded within three months. The petition was disposed of with no order as to costs.</description>
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      <description>The Tribunal set aside the orders of the Sales Tax Officer, Assistant Commissioner, and Deputy Commissioner of Sales Tax, Kharagpur Range, regarding the seizure and penalty. It directed that the penalty amount realized from the applicant be refunded within three months. The petition was disposed of with no order as to costs.</description>
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