https://www.taxtmi.com/caselaws?id=155593 Authorities could not seize a vehicle or demand security under the U.P. Sales Tax Act merely because it entered the State without the prescribed declaration. The HC held that section 28-A applied only to import of goods liable to tax, and a vehicle purchased outside the State was not taxable in this manner, whether used personally or for business. As the petitioner was not shown to be a dealer or otherwise tax-liable in respect of the vehicle, the basis for invoking section 13-A and alleging contravention of section 28-A failed. The seizure and security demand were therefore without authority of law and the vehicle was ordered to be released forthwith. en-us Tue, 21 Feb 1989 00:00:00 +0530 Thu, 05 Sep 2013 16:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155593 Authorities could not seize a vehicle or demand security under the U.P. Sales Tax Act merely because it entered the State without the prescribed declaration. The HC held that section 28-A applied only to import of goods liable to tax, and a vehicle purchased outside the State was not taxable in this manner, whether used personally or for business. As the petitioner was not shown to be a dealer or otherwise tax-liable in respect of the vehicle, the basis for invoking section 13-A and alleging contravention of section 28-A failed. The seizure and security demand were therefore without authority of law and the vehicle was ordered to be released forthwith. Case-Laws VAT and Sales Tax Tue, 21 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155593