ASST. COMMNR. OF COMMERCIAL TAXES vs RUCHI SOYA INDUSTRIES LTD.

The Supreme Court upheld the High Court's decision that the sanction to retain seized records under Section 66 of the West Bengal Sales Tax Act, 1994 was invalid as it did not comply with the statutory requirements. The Court emphasized that the retention of seized documents must adhere strictly to the provisions of the Act, and failure to do so renders the sanction void. Consequently, the appeal by the State of West Bengal was dismissed, affirming the High Court's ruling.