https://www.taxtmi.com/caselaws?id=154849 Detention and seizure of a truck carrying scooters for absence of a declaration form or road permit was unjustified once the underlying notification had been quashed. The earlier Full Bench had already held Notification No. S.O. 1432 dated 28 December 1985 invalid for violating Articles 301 and 304 of the Constitution, so the declaration-form requirement had no surviving legal force. Sales tax authorities therefore lacked jurisdiction to detain the vehicle or confiscate the goods on that basis, and release of the truck was directed forthwith. en-us Tue, 23 Dec 1986 00:00:00 +0530 Tue, 27 Aug 2013 17:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154849 Detention and seizure of a truck carrying scooters for absence of a declaration form or road permit was unjustified once the underlying notification had been quashed. The earlier Full Bench had already held Notification No. S.O. 1432 dated 28 December 1985 invalid for violating Articles 301 and 304 of the Constitution, so the declaration-form requirement had no surviving legal force. Sales tax authorities therefore lacked jurisdiction to detain the vehicle or confiscate the goods on that basis, and release of the truck was directed forthwith. Case-Laws VAT and Sales Tax Tue, 23 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154849