https://www.taxtmi.com/caselaws?id=72225 Inter-State movement of gold ornaments through travelling salesmen did not contravene the restriction on conducting business outside licensed premises where the Government-permitted facility remained effective pending Supreme Court proceedings and proper accountal was maintained. Confiscation and personal penalty were therefore unjustified on that ground. Although vouchers lacked full ornament descriptions and contained identical gross and net weight entries, totals of ornaments and weight matched, with no allegation of substitution; the defects were technical. No statutory requirement supported the alleged obligation to maintain or make entries in a GS-12 tour register. These deficiencies did not justify confiscation or penalty, requiring release or restoration of the ornaments and refund of amounts paid. en-us Wed, 17 Oct 1984 00:00:00 +0530 Wed, 25 Jan 2012 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72225 Inter-State movement of gold ornaments through travelling salesmen did not contravene the restriction on conducting business outside licensed premises where the Government-permitted facility remained effective pending Supreme Court proceedings and proper accountal was maintained. Confiscation and personal penalty were therefore unjustified on that ground. Although vouchers lacked full ornament descriptions and contained identical gross and net weight entries, totals of ornaments and weight matched, with no allegation of substitution; the defects were technical. No statutory requirement supported the alleged obligation to maintain or make entries in a GS-12 tour register. These deficiencies did not justify confiscation or penalty, requiring release or restoration of the ornaments and refund of amounts paid. Case-Laws Indian Laws Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72225