https://www.taxtmi.com/caselaws?id=105240 Section 19-B(1) governs assessment, allowing the assessing authority to determine value by reference to market price where lower pricing suggests tax evasion, while section 29-A(2) governs transit detention on reasonable suspicion of evasion. The check-post authority need not conclusively determine the true value of goods before acting; it may detain goods in transit if under-valuation is supported by cogent material and gives rise to a reasonable inference of attempted tax evasion. Mere assertion is insufficient, and the power must rest on material capable of creating the requisite suspicion. en-us Thu, 22 Mar 2001 00:00:00 +0530 Fri, 30 Aug 2013 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105240 Section 19-B(1) governs assessment, allowing the assessing authority to determine value by reference to market price where lower pricing suggests tax evasion, while section 29-A(2) governs transit detention on reasonable suspicion of evasion. The check-post authority need not conclusively determine the true value of goods before acting; it may detain goods in transit if under-valuation is supported by cogent material and gives rise to a reasonable inference of attempted tax evasion. Mere assertion is insufficient, and the power must rest on material capable of creating the requisite suspicion. Case-Laws VAT and Sales Tax Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105240