ARUNODOY CARRIERS PVT LTD Vs. C T O

JUDGEMENT

(1.) THE record is put up for order.

(2.) IT is submitted on behalf of the petitioner that the respondent No. 1 has no authority to seize the goods, since those were brought to West Bengal not for the purpose of sale but for using them in transport business. The provision of section 68, according to the learned lawyer, can only be applied if there is an intention to sell the goods. It is also submitted that under the rule 210 of the West Bengal Sales Tax Rules, 1995 (hereinafter referred to "Rules, 1995") since the vehicles are the "personal effects" of the petitioner the rules 211, 212 and 213 are not applicable. The seizure, thus, is illegal and arbitrary.

(3.) THE learned State Representative submits that the vehicles cannot be "personal effects" of the petitioner. Those were brought within West Bengal admittedly, for the purpose of carrying on transport business. The vehicles, therefore, cannot come within the exemption category under the provisions 210 of the Rules, 1995. The vehicles, therefore, were rightly seized for non -compliances of the provision of rule 212 of West Bengal Sales Tax Rules, 1995. The application, therefore, is liable to be set aside.