https://www.taxtmi.com/caselaws?id=155253 A distinction was drawn between inspection and search under the Karnataka Sales Tax Act: inspection involves examination of records produced for scrutiny, while search involves probing for concealed material. On the facts, the seizure of books and documents was treated as a search conducted in the guise of inspection, so the seizure was invalid for non-compliance with mandatory procedure. Once the seizure was invalid, the seized books and documents had to be returned to the person from whom they were taken, although the department could retain extracts and notes already made from them. en-us Thu, 02 Jun 1988 00:00:00 +0530 Mon, 02 Sep 2013 16:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155253 A distinction was drawn between inspection and search under the Karnataka Sales Tax Act: inspection involves examination of records produced for scrutiny, while search involves probing for concealed material. On the facts, the seizure of books and documents was treated as a search conducted in the guise of inspection, so the seizure was invalid for non-compliance with mandatory procedure. Once the seizure was invalid, the seized books and documents had to be returned to the person from whom they were taken, although the department could retain extracts and notes already made from them. Case-Laws VAT and Sales Tax Thu, 02 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155253