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2007 (10) TMI 604 - WEST BENGAL TAXATION TRIBUNALPenalty being 25 per cent of the declared value of the goods under section 79(1) of the West Bengal Value Added Tax Act, 2003 read with rule 127(5) of the West Bengal Value Added Tax Rules, 2005 Held that:- In view of the findings of the Additional Commissioner it is established that the petitioner had to despatch the goods to Ahmedabad by air without getting the way-bill endorsed as there was no competent person in the airport check-post to endorse the way-bill/transit declaration. In the present case violation took place under circumstances beyond the control of the petitioner and created by the admitted absence of the competent person to endorse the declaration at the time of exit. Only fault committed by the petitioner is that it did not intimate the fact of exit and delivery of goods at Ahmedabad to the sales tax authorities in West Bengal. Had it done so penalty proceeding might not have been initiated at all.Application is allowed. In any event as the respondents themselves are responsible for the situation leading to the technical violation and there was no possibility of evasion of tax we set aside the impugned order of penalty passed by the Assistant Commissioner and the order passed by the Additional Commissioner.
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