1991 (3) TMI 351 - AT - VAT and Sales Tax

Summary

The West Bengal Taxation Tribunal reduced penalty from Rs. 35,000 to Rs. 5,000 for seizure of kendu leaves consignment. The penalty was reduced due to the consignment being intended for Bihar and using West Bengal as a corridor. The excess penalty amount shall be refunded to the applicant within two weeks. No costs were awarded.