https://www.taxtmi.com/highlights?id=74676 Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who seized the books of accounts, does not lack power or jurisdiction to seize under Section 67 of the VAT Act, therefore, learned Single Judge has committed a manifest error or law to quash the seizure of books of accounts, etc. of the petitioner. en-us Wed, 07 Feb 2024 07:13:25 +0530 Wed, 07 Feb 2024 07:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74676 Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who seized the books of accounts, does not lack power or jurisdiction to seize under Section 67 of the VAT Act, therefore, learned Single Judge has committed a manifest error or law to quash the seizure of books of accounts, etc. of the petitioner. Highlights VAT and Sales Tax Wed, 07 Feb 2024 07:13:25 +0530 https://www.taxtmi.com/highlights?id=74676