https://www.taxtmi.com/caselaws?id=153553 Section 28-A of the Uttar Pradesh Sales Tax Act, as substituted in 1979, is discussed as a check-post detention mechanism confined to goods brought into the State for business and liable to sales tax, where detention depends on recorded reasons and objective satisfaction that the transport was intended to evade tax. On that construction, it is treated as ancillary to the power to levy sales tax under entry 54 of List II and not repugnant to Article 301. The text also states that seizure or detention under section 28-A(6) requires a valid notification specifying the relevant quantity, measure or value, and that a notification issued under the earlier void provision could not support detention under the substituted section. en-us Thu, 13 Jan 1983 00:00:00 +0530 Wed, 07 Jun 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153553 Section 28-A of the Uttar Pradesh Sales Tax Act, as substituted in 1979, is discussed as a check-post detention mechanism confined to goods brought into the State for business and liable to sales tax, where detention depends on recorded reasons and objective satisfaction that the transport was intended to evade tax. On that construction, it is treated as ancillary to the power to levy sales tax under entry 54 of List II and not repugnant to Article 301. The text also states that seizure or detention under section 28-A(6) requires a valid notification specifying the relevant quantity, measure or value, and that a notification issued under the earlier void provision could not support detention under the substituted section. Case-Laws VAT and Sales Tax Thu, 13 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153553