1994 (5) TMI 249 - AT - VAT and Sales Tax

Summary

The judgment involves an application under the West Bengal Taxation Tribunal Act, 1987 against detention of goods and imposition of penalty. The tribunal allows the applicant to file a revisional application against the appellate order and directs the release of seized goods upon depositing a sum of Rs. 10,000. Additionally, the applicant is permitted to apply for a transit permit upon depositing a further sum of Rs. 10,000 as security.