https://www.taxtmi.com/caselaws?id=285311 Goods intercepted in transit under the West Bengal Sales Tax regime may be seized where the prescribed transport documents are not produced within the required time, even if supporting bills or invoices are filed later. Penalty, however, cannot be imposed mechanically on that basis alone; after the amendment to Rule 214C, the authority must consider all relevant materials, including later-produced documents, and determine whether there was any intention to evade tax. Where no finding on evasion or intent to evade is recorded, the penalty decision is liable to be set aside and reconsidered. en-us Wed, 04 Jul 2001 00:00:00 +0530 Tue, 07 Jan 2020 15:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285311 Goods intercepted in transit under the West Bengal Sales Tax regime may be seized where the prescribed transport documents are not produced within the required time, even if supporting bills or invoices are filed later. Penalty, however, cannot be imposed mechanically on that basis alone; after the amendment to Rule 214C, the authority must consider all relevant materials, including later-produced documents, and determine whether there was any intention to evade tax. Where no finding on evasion or intent to evade is recorded, the penalty decision is liable to be set aside and reconsidered. Case-Laws VAT and Sales Tax Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285311