2008 (1) TMI 838

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.... Sales Tax Officer, Dalkhola check-post. Marbles and Tiles Traders' Association of Siliguri of which petitioner No. 3 is a member and Mr. Dilip Kumar Baid, the constitute attorney of the Association have also joined as petitioner, alleging unnecessary harassment of marble dealers by the officers of the Dalkhola check-post. Petitioner No. 3 in course of his business imported three consignments of various types of marbles from Rajasthan. The said consignments entered West Bengal through Dalkhola check-post on December 10, 2007. All the required documents including way bill, invoices, consignment notes, etc., were produced. In spite of production of all the required documents, the Sales Tax Officer, Dalkhola check-post detained the vehic....

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....ion of undervaluation can be made only upon verification of the wholesale price prevailing in Rajasthan at the material point of time. Moreover it is well known that price of marble slabs depends upon various factors including quality, size, thickness, etc. Mr. Banerjee, learned State Representative, is unable to show anything from the records to support the impugned order of seizure and penalty. It appears from the records that in the way bill the price of the imported marble was shown as about Rs. 16 per sq.ft. whereas according to the verification report the sale price in West Bengal is about Rs. 23 per sq.ft. It is obvious that there will be a difference between the import price and the sale price. The importers are to incur various ....