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TMI Blog2005 (9) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... s and 105 bags of multifilament yarn and a notice of demand of penalty issued by the respondent No.1, Assistant Commissioner of Commercial Taxes, Howrah Range. In brief, the case of the petitioner is that he was transporting 72 rolls of HDPE fabrics and 105 bags of multifilament yarn in a vehicle from Bihar to Orissa and using West Bengal as the corridor. The vehicle reached the Dalkhola check- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , then detained the vehicle. On January 9, 2004 he handed over a notice of demand imposing penalty of Rs.1,54,135 without considering the plea of the driver that HDPE fabric is exempted from payment of tax. In the affidavit-in-opposition, respondent No.1, has submitted that HDPE fabric is taxable under the West Bengal Sales Tax Act, 1994 and, hence, detention of HDPE fabric and multifilament ya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is liable to pay penalty in respect of multifilament yarn. Considered the argument of both sides. As HDPE fabric is not liable to payment of tax, it is evident that the amount of penalty imposed taking into account the value of the same is bad in law and, accordingly, the imposition of penalty is set aside. Regarding imposition of penalty on the multifilament yarn, we direct that the matter s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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