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2007 (9) TMI 588 - WEST BENGAL TAXATION TRIBUNALWhether the applicant had existence of business on June 5, 2007 and/or on March 20, 2007 at her declared place of business? Held that:- Both the applications are allowed on contest without cost. The impugned order of cancellation of the certificates of registration is set aside, the seizure of the hand pumps and pump parts being found illegal, the impugned order dated June 19, 2007 imposing penalty under section 77 of the WB VAT Act, 2003 is set aside. The seized goods except 36 PVC suction pipe each containing 25 kg valued at ₹ 54,000 stand released to the custody of the applicant and the bond furnished by the applicant would stand discharged provided the applicant returns the PVC suction pipe or deposit the value thereof within 15 days hereof to the respondent-sales tax authority. In default the respondents are at liberty to enforce the bond furnished by the applicant.
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