https://www.taxtmi.com/caselaws?id=105265 Where prescribed statutory forms had not been printed or made available by the authority, vehicle owners could not be required to carry those forms during transport. The Court accepted the uncontroverted assertion that the forms were unavailable and held that detention of the vehicle for non-carrying of such forms was not justified. The legal principle applied was that a statutory obligation cannot be enforced where compliance is impossible because the prescribed forms were not supplied by the competent authority. The issue was decided in favour of the assessee, and detention was disallowed. en-us Fri, 19 Oct 2001 00:00:00 +0530 Fri, 30 Aug 2013 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105265 Where prescribed statutory forms had not been printed or made available by the authority, vehicle owners could not be required to carry those forms during transport. The Court accepted the uncontroverted assertion that the forms were unavailable and held that detention of the vehicle for non-carrying of such forms was not justified. The legal principle applied was that a statutory obligation cannot be enforced where compliance is impossible because the prescribed forms were not supplied by the competent authority. The issue was decided in favour of the assessee, and detention was disallowed. Case-Laws VAT and Sales Tax Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105265