https://www.taxtmi.com/caselaws?id=157330 A transit pass in Form XXXIV does not protect goods from seizure where the documents are found false, bogus, incomplete or obtained by fraudulent representation; the statutory power of detention and seizure remains available when enquiry shows the goods were in fact brought into the State for sale. An earlier order releasing the chassis without security on the basis of the material then produced did not create permanent immunity, because it was only a prima facie arrangement and expressly left further enquiry open. On later investigation revealing suppression, manipulation of records and false supporting documents, the subsequent seizure and security demand were sustained as lawful. en-us Tue, 21 Jan 1992 00:00:00 +0530 Fri, 04 Oct 2013 12:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157330 A transit pass in Form XXXIV does not protect goods from seizure where the documents are found false, bogus, incomplete or obtained by fraudulent representation; the statutory power of detention and seizure remains available when enquiry shows the goods were in fact brought into the State for sale. An earlier order releasing the chassis without security on the basis of the material then produced did not create permanent immunity, because it was only a prima facie arrangement and expressly left further enquiry open. On later investigation revealing suppression, manipulation of records and false supporting documents, the subsequent seizure and security demand were sustained as lawful. Case-Laws VAT and Sales Tax Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157330