https://www.taxtmi.com/caselaws?id=154236 A seizure of cotton yarn transported within Uttar Pradesh, together with a proposed penalty notice, was found unsustainable because no statutory provision was identified requiring the challan to state the goods' value for that intra-State movement. The petitioner's ownership of the goods and the intra-State transport were admitted, while the record did not show that the petitioner was the manufacturer or an importer at the relevant time. In the absence of a proved rule or provision imposing the challenged challan requirement, the authority lacked jurisdiction to seize the goods or proceed with penalty action. The writ petition was allowed and the seized cotton yarn was directed to be released. en-us Tue, 01 Jan 1985 00:00:00 +0530 Tue, 13 Aug 2013 18:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154236 A seizure of cotton yarn transported within Uttar Pradesh, together with a proposed penalty notice, was found unsustainable because no statutory provision was identified requiring the challan to state the goods' value for that intra-State movement. The petitioner's ownership of the goods and the intra-State transport were admitted, while the record did not show that the petitioner was the manufacturer or an importer at the relevant time. In the absence of a proved rule or provision imposing the challenged challan requirement, the authority lacked jurisdiction to seize the goods or proceed with penalty action. The writ petition was allowed and the seized cotton yarn was directed to be released. Case-Laws VAT and Sales Tax Tue, 01 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154236