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    <title>1988 (3) TMI 428 - ORISSA HIGH COURT</title>
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    <description>Detention of goods at the check-post was unjustified where defects in the way-bill were treated as curable but the officer ignored the explanation already on record and instead proceeded on an unsupported allegation of tax evasion. The record showed the petitioner was only a purchaser, with no material indicating any sale by it or evasion of tax on its part. The notice in form VI-B and the consequential detention and demand were therefore liable to be quashed.</description>
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      <description>Detention of goods at the check-post was unjustified where defects in the way-bill were treated as curable but the officer ignored the explanation already on record and instead proceeded on an unsupported allegation of tax evasion. The record showed the petitioner was only a purchaser, with no material indicating any sale by it or evasion of tax on its part. The notice in form VI-B and the consequential detention and demand were therefore liable to be quashed.</description>
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