https://www.taxtmi.com/caselaws?id=68861 Goods detained for transport without accompanying documents could not justify retention of tax on suspicion alone. The statutory detention power required an enquiry and a satisfaction that detention was necessary to prevent evasion, but no meaningful enquiry was conducted and the carrier's explanation, including the claim of misloading and supporting documents showing out-of-State delivery, was not properly considered. On the materials available, there was no basis to treat the transaction as an intra-State sale or to retain the tax collected. The detention and tax collection were therefore invalid, and refund was due. en-us Fri, 26 Dec 1975 00:00:00 +0530 Sat, 02 Apr 2011 11:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68861 Goods detained for transport without accompanying documents could not justify retention of tax on suspicion alone. The statutory detention power required an enquiry and a satisfaction that detention was necessary to prevent evasion, but no meaningful enquiry was conducted and the carrier's explanation, including the claim of misloading and supporting documents showing out-of-State delivery, was not properly considered. On the materials available, there was no basis to treat the transaction as an intra-State sale or to retain the tax collected. The detention and tax collection were therefore invalid, and refund was due. Case-Laws Income Tax Fri, 26 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68861