2007 (8) TMI 702

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....e Indian Partnership Act, 1932. It is a registered dealer under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act, 2003"). It has been stated that the petitioner has been carrying on the business of importing hosiery yarn and reselling those to different manufacturers of hosiery goods. Undisputedly, the petitioner imported 201 boxes of polyester yarn. According to the petitioner th....

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....re imported without any way-bill. Being aggrieved by the said order of seizure dated August 2, 2007 the petitioner has moved this Tribunal. Polyester yarn can be hosiery yarn or non-hosiery yarn. When the importer claims that imported polyester yarn is meant for hosiery units and to be used as hosiery yarn the concerned authorities are required to adjudicate and come to a finding that the impor....

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....ll have to furnish particulars of the purchasers and the sales before the concerned sales tax authorities. A Sales Tax Officer cannot ignore express provisions of law and proceed to pass final order of seizure merely on surmise and conjecture. For the reasons aforesaid the impugned final order of seizure appears to be unsustainable and we set aside the said order of seizure. However, the office....