Court : Sales Tax Tribunal STT West Bengal
Reported in : (1990)77STC118Tribunal
1. This application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, is directed against an order of April 26, 1988, passed by the Commercial Taxes Tribunal, West Bengal, in Revision Case No. 129/54/1987-88 preferred by the applicant and arising out of the levy of a penalty under Section 7(2) of the West Bengal Sales Tax Act, 1954, following seizure of the impugned goods which were brought by a truck without any permit on July 23, 1986, through Duburdih Check-Post, Asansol. The penalty was imposed despite production on July 25, 1986, of a permit valid till September 6, 1986. Non-production of permit at the time of entry through the check-post is sought to be explained by the applicant by saying that for the first time the goods were sent by its New Delhi office under instruction from the head office at Bombay, and that the carriers from New Delhi were ignorant of the procedure to be followed for entry into West Bengal. In support of this, it is stated that an intimation...
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