TaxTMI 
TaxTMI 
2006 (1) TMI 590
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.... that the petitioner is an exporter of cumin seeds and is registered under the Central Sales Tax Act, 1956. The petitioner is also holder of certificate of IEC (Importer Exporter Code). To comply with an export order of supply of 30 metric ton of cumin seeds placed by M/s. S.M. Corporation of Bangladesh, the petitioner opened an irrevocable letter of credit which was issued on July 10, 2004 mentioning date of shipment as September 16, 2004 and mentioning expiry date of credit up to January 7, 2004. The petitioner purchased the seeds from M/s. Hanuman Prasad Piyush Kumar of Unjha, Gujarat. 273 bags were loaded by the said seller in vehicle No. RJ-264/1609. The seller of Unjha was directed to send the goods to M/s. S.M. Corporation of Banglad....
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....y affidavit along with which xerox copy of some documents as proof of export of the said goods to Bangladesh has been annexed. The only point for consideration is whether the order of seizure can be sustained or not. As per section 68 of the West Bengal Sales Tax Act, 1994 to ensure that there is no evasion of tax, all persons are required to follow certain restrictions and conditions as prescribed in the relevant Rules while transporting goods. In case of inter-State movement of the goods of the nature mentioned therein, the transporter is required to carry with him certain documents like sale bill or cash memo, way-bill of consignment note or delivery note as well as a declaration. Such documents are required to be counter signed at the....
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....the goods are concluded to have illegally transported within West Bengal in violation of section 68 of the West Bengal Sales Tax Act, 1994 and Rules made thereunder. Subsequently, the goods are seized under section 70 of the West Bengal Sales Tax Act and the seizure receipt is handed to the driver of the vehicle". It is not the case of the seizing officer that there was no documents. It is also not the case that the vehicle took different route or that there was no endorsement of any previous check-post authority. It is not even mentioned in the seizure receipt as to particulars of the documents which were admittedly produced by the driver. Nor there is any reason as to why those documents appear to be fake. Seizure receipt is in a pri....