https://www.taxtmi.com/caselaws?id=156407 Section 28-A of the Karnataka Sales Tax Act, 1957 limits a check-post officer to verifying transit documents and compliance with movement requirements. It does not authorise the officer to assess the true character of the sale, decide whether the transaction is intra-State or inter-State, or levy penalty on that basis. Any such determination belongs to the competent assessing authority, not the check-post authority. A transaction carried with the prescribed documents may be examined for transit compliance, but not converted into an assessment proceeding. The penalty order and connected appellate orders were therefore set aside. en-us Thu, 13 Sep 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156407 Section 28-A of the Karnataka Sales Tax Act, 1957 limits a check-post officer to verifying transit documents and compliance with movement requirements. It does not authorise the officer to assess the true character of the sale, decide whether the transaction is intra-State or inter-State, or levy penalty on that basis. Any such determination belongs to the competent assessing authority, not the check-post authority. A transaction carried with the prescribed documents may be examined for transit compliance, but not converted into an assessment proceeding. The penalty order and connected appellate orders were therefore set aside. Case-Laws VAT and Sales Tax Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156407