https://www.taxtmi.com/caselaws?id=155252 Statutory detention of goods at a check post under the Andhra Pradesh General Sales Tax Act is confined to verifying whether the goods were sold or purchased, whether the transaction is taxable, and whether it is properly accounted for. Where the dealer produced supporting documents and the supply authorities clarified that no permit or levy-free certificate was required, continued detention of rice was treated as unjustified and mala fide. The civil suit was not barred by Section 36 because the challenge was to the alleged bad-faith detention, not to a valid assessment or order under the Act. en-us Wed, 07 Oct 1987 00:00:00 +0530 Mon, 02 Sep 2013 16:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155252 Statutory detention of goods at a check post under the Andhra Pradesh General Sales Tax Act is confined to verifying whether the goods were sold or purchased, whether the transaction is taxable, and whether it is properly accounted for. Where the dealer produced supporting documents and the supply authorities clarified that no permit or levy-free certificate was required, continued detention of rice was treated as unjustified and mala fide. The civil suit was not barred by Section 36 because the challenge was to the alleged bad-faith detention, not to a valid assessment or order under the Act. Case-Laws VAT and Sales Tax Wed, 07 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155252