https://www.taxtmi.com/caselaws?id=153445 Seizure under section 13-A of the U.P. Sales Tax Act is permissible only when the statutory conditions are satisfied, such as inability to trace the goods to a bona fide dealer or doubt about proper accounting. A mere allegation of intra-State sale or undervaluation does not by itself justify seizure, so the seizure was held without jurisdiction. Because the seizure was unauthorised, penalty proceedings founded on that seizure could not stand and were quashed as consequential action unsupported by a valid statutory basis. en-us Mon, 21 Feb 1983 00:00:00 +0530 Tue, 23 Jul 2013 16:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153445 Seizure under section 13-A of the U.P. Sales Tax Act is permissible only when the statutory conditions are satisfied, such as inability to trace the goods to a bona fide dealer or doubt about proper accounting. A mere allegation of intra-State sale or undervaluation does not by itself justify seizure, so the seizure was held without jurisdiction. Because the seizure was unauthorised, penalty proceedings founded on that seizure could not stand and were quashed as consequential action unsupported by a valid statutory basis. Case-Laws VAT and Sales Tax Mon, 21 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153445