CARGIL INDIA (P) LTD. Vs. SALES TAX OFFICER, KHARAGPUR RANGE AND ORS.

JUDGEMENT

(1.) IN these two applications under Section 8 of the West Bengal Taxation Tribunal Act, 1987, the Petitioner has challenged two orders of seizure and penalty in respect of two imported consignments under exactly similar circumstances. As similar questions of fact and law are involved both these applications were heard together and are being disposed of by this common judgment.

(2.) THE Petitioner is an importer and reseller of goods including "refined soya bean oil". It is a registered dealer under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act"). Normally the Petitioner imports goods through Paradip port in Orissa and it maintains an office at Paradip. On December 4, 2006 the Petitioner's Paradip office sent two consignments of refined soya bean oil by two vehicles.

(3.) ON December 6, 2006 the vehicles were intercepted near Kharagpur by the sales tax authorities. The drivers produced relevant documents including the way -bills. The sales tax officials did not accept those documents in the absence of endorsement by the check -post authorities and seized the goods on the ground of non -production of the documents at the check -post and contravention of Section 73 of the VAT Act.