https://www.taxtmi.com/caselaws?id=157036 Check-post detention under section 29A(2) of the Kerala General Sales Tax Act is permissible only when the officer has concrete material to suspect that the transport lacks proper and genuine documents or is part of tax evasion. Mere non-registration of the consignee is insufficient. Where the goods were accompanied by required documents and there was a bona fide dispute about whether the underlying arrangement amounted to a taxable sale, the detention power could not be invoked on suspicion alone. In such circumstances, the detention and penalty were held unsustainable and the impugned order was liable to be quashed. en-us Thu, 04 Mar 1993 00:00:00 +0530 Fri, 27 Sep 2013 18:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157036 Check-post detention under section 29A(2) of the Kerala General Sales Tax Act is permissible only when the officer has concrete material to suspect that the transport lacks proper and genuine documents or is part of tax evasion. Mere non-registration of the consignee is insufficient. Where the goods were accompanied by required documents and there was a bona fide dispute about whether the underlying arrangement amounted to a taxable sale, the detention power could not be invoked on suspicion alone. In such circumstances, the detention and penalty were held unsustainable and the impugned order was liable to be quashed. Case-Laws VAT and Sales Tax Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157036