https://www.taxtmi.com/caselaws?id=104735 Section 29-A of the Madhya Pradesh General Sales Tax Act, 1958 empowers check-post authorities to verify whether transport documents for notified goods state the correct value, including by reference to market value. If the declared value or other particulars are false or incorrect, the officer may record reasons, supply them to the transporter, and proceed on the basis of presumed attempted evasion of tax. The power is not limited to mechanical scrutiny of the documents as presented; it extends to testing their correctness. On that basis, the High Court was held to have erred, and the notice was restored. en-us Fri, 08 Dec 1995 00:00:00 +0530 Mon, 02 Sep 2013 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104735 Section 29-A of the Madhya Pradesh General Sales Tax Act, 1958 empowers check-post authorities to verify whether transport documents for notified goods state the correct value, including by reference to market value. If the declared value or other particulars are false or incorrect, the officer may record reasons, supply them to the transporter, and proceed on the basis of presumed attempted evasion of tax. The power is not limited to mechanical scrutiny of the documents as presented; it extends to testing their correctness. On that basis, the High Court was held to have erred, and the notice was restored. Case-Laws VAT and Sales Tax Fri, 08 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104735