BHAGABATI PRASAD BANERJEE,J. - (1.)IN this case the short point is that petitioner No. 1 is a registered dealer both under the Bengal Finance (Sales Tax) Act, 1941, and the West Bengal Sales Tax Act, 1954, carrying on business of edible oils, vanaspati and ghee as an importer. In course of the said business the petitioner-company has to bring the goods from other States.
(2.)IN the instant case the petitioners placed orders of 700 tins of "utsab" brand vanaspati to its dealer M/s. Binayak Stores, Bakharabad, Cuttack, Orissa and on the basis of the said order placed, the said dealer sent a pro forma bill on January 16, 1986, asking the petitioners to send them a sales tax permit forthwith to enable them to despatch the said goods of the petitioners. It appears that the petitioners duly sent the permit to the said Binayak Stores accordingly. But the said Binayak Stores along with the consignment of 700 tins of "utsab" brand vanaspati sent another two consignment of 700 tins of "utsab" brand vanaspati in each consignment to the petitioners without any prior information.
It appears that the petitioners have received information for one truck only in advance by their letter dated January 16, 1986, and accordingly the petitioners arranged for obtaining the road permits from the sales tax authorities and the said certificate was issued on January 20, 1986, in respect of truck No. OSS 9671 and duly sent the same to them.

(3.)ON February 6, 1986, the Commercial Tax Officer, Chichira check-post, seized the three consignment of the goods despatched by the said M/s. Binayak Stores in a mobile checking at Sonakori by-pass in the State of West Bengal at 9 A. M. One truck being OSS No. 9671 was released by the Commercial Tax Officer because the said truck has a valid permit.