Inter-State goods movement documentation defeats detention where transport papers show genuine transfer and no concrete tax-evasion doubt.

Detention of a goods vehicle under the Andhra Pradesh General Sales Tax Act is justified only where concrete facts create a reasonable doubt that the movement is a camouflage for local sale or tax evasion. Where the transport is supported by documents such as a way bill, challans and consignment note showing inter-State movement, the absence of one particular delivery note form does not by itself authorise detention or refusal of a transit pass. The document states that such detention was unauthorised, and that release of the goods and issue of the transit pass followed.

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Issues: Whether the detention of the goods vehicle and the consequent refusal to issue a transit pass were authorised under the sales tax provisions when the transport was supported by documents showing movement of goods from one State to another.

Analysis: The statutory scheme under Section 27 and Section 29-B of the Andhra Pradesh General Sales Tax Act, read with Rule 46-A(1) of the Andhra Pradesh General Sales Tax Rules, is intended to prevent evasion of sales tax by requiring prescribed documents and a transit pass for inter-State movement. The power of detention can be exercised only where there is a reasonable doubt, based on concrete facts, that the transport is a camouflage for local sale or tax evasion. The documents produced with the goods, including the way bill, challans and consignment note, sufficiently showed that the goods were being transported from outside the State to outside the State. Mere absence of one particular form of delivery note, when the transport documents otherwise established the movement, did not justify detention.

Conclusion: The detention was unauthorised and was quashed; the goods were ordered to be released and the transit pass issued.

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