https://www.taxtmi.com/caselaws?id=155868 Security demanded at a check-post under section 13-A(6) of the U.P. Sales Tax Act was sustained because the Tribunal found, as a matter of fact, that the owner intended to evade tax. The assessee's plea that the goods were being carried only for testing television sets and not for sale or business use was rejected. In revision, no legal infirmity or error was shown in that factual finding or in the order upholding the demand, so the challenge failed and the security demand remained undisturbed. en-us Fri, 08 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155868 Security demanded at a check-post under section 13-A(6) of the U.P. Sales Tax Act was sustained because the Tribunal found, as a matter of fact, that the owner intended to evade tax. The assessee's plea that the goods were being carried only for testing television sets and not for sale or business use was rejected. In revision, no legal infirmity or error was shown in that factual finding or in the order upholding the demand, so the challenge failed and the security demand remained undisturbed. Case-Laws VAT and Sales Tax Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155868