Court : Sales Tax Tribunal STT West Bengal
Reported in : (1994)95STC424Tribunal
1. the case is taken up for final hearing. affidavit-in-reply is filed today. filing of affidavit-of-service is dispensed with. heard arguments by mr. sumit chakraborty, learned advocate for the applicant and mr. d. majumdar, the learned state representative in full.2. this is an application under section 8 of the west bengal taxation tribunal act, 1987. it is directed against seizure of one new tata diesel l.m.v. bearing temporary registration no. mp-26/9339(t) dated april 2, 1992, bearing chassis no. 374-0059-56409 and engine no. 483 dl 41-547915. the seizure was made on april 5, 1992, at chichira check-post in the district of midnapur on the ground that the importation was done in contravention of section 6 of the west bengal sales tax act, 1954, the present application is also directed against the penalty order dated april 16, 1992, imposing a penalty of rs. 20,000 under section 7(2) of the 1954 act.3. the case of the applicant in brief is that the vehicle was purchased from lexicon auto pvt. ltd. of bilashpur in m.p. under bill dated march 31, 1992, with the aforesaid temporary motor vehicle registration and was being brought to calcutta address of the applicant. one of the terms of the purchase was that free servicing could be available from the sellers' service station at sevoke road, siliguri. the motor vehicle was purchased by the applicant with the finance made available by tata engineering and locomotive co. ltd. therefore, the sale document was in the name of .....
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