https://www.taxtmi.com/caselaws?id=154417 Section 28-A of the U.P. Sales Tax Act, 1948 was read as applying at a pre-sale stage where goods are brought into the State in connection with business and the officer is satisfied that the movement may evade tax. Goods imported without the prescribed declaration could therefore be seized even though no sale had yet occurred. Import of raw material for manufacture and export fell within the wide statutory meaning of business. The constitutional challenge to section 28-A, including sub-section (4-A), was rejected, and the security demand was upheld because the order recorded reasons and matched the statutory ceiling linked to possible penalty. en-us Wed, 12 Mar 1986 00:00:00 +0530 Mon, 19 Aug 2013 18:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154417 Section 28-A of the U.P. Sales Tax Act, 1948 was read as applying at a pre-sale stage where goods are brought into the State in connection with business and the officer is satisfied that the movement may evade tax. Goods imported without the prescribed declaration could therefore be seized even though no sale had yet occurred. Import of raw material for manufacture and export fell within the wide statutory meaning of business. The constitutional challenge to section 28-A, including sub-section (4-A), was rejected, and the security demand was upheld because the order recorded reasons and matched the statutory ceiling linked to possible penalty. Case-Laws VAT and Sales Tax Wed, 12 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154417