https://www.taxtmi.com/caselaws?id=153400 Section 13-A of the U.P. Sales Tax Act permitted seizure only of goods reasonably believed to belong to the dealer and to be unaccounted for in business records. Bags of zinc oxide covered by a goods receipt and otherwise accounted for could not be treated as unaccounted goods merely because they were identical to the undocumented bags and could not be physically distinguished. The authority could seize only the portion lacking transport documents and supported by no accounting material. Seizure of the entire consignment was therefore partly without jurisdiction, and release of the excess seized goods was warranted. en-us Mon, 27 Oct 1980 00:00:00 +0530 Tue, 23 Jul 2013 13:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153400 Section 13-A of the U.P. Sales Tax Act permitted seizure only of goods reasonably believed to belong to the dealer and to be unaccounted for in business records. Bags of zinc oxide covered by a goods receipt and otherwise accounted for could not be treated as unaccounted goods merely because they were identical to the undocumented bags and could not be physically distinguished. The authority could seize only the portion lacking transport documents and supported by no accounting material. Seizure of the entire consignment was therefore partly without jurisdiction, and release of the excess seized goods was warranted. Case-Laws VAT and Sales Tax Mon, 27 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153400