https://www.taxtmi.com/caselaws?id=157587 Under the amended transit-control provisions, a carrier or person in charge is liable to proceedings for failing to carry the prescribed bill of sale, delivery note and related documents, and that documentary default attracts penal consequences. The department may also detain goods where the sale or purchase is not properly accounted for in the documents and, to prevent tax evasion, direct the driver, person in charge, consignor or consignee to pay tax or furnish adequate security for release. Once tax is paid or security is furnished, the goods must be released forthwith. The composition mechanism remains available for the offence. en-us Mon, 23 Aug 1993 00:00:00 +0530 Tue, 08 Oct 2013 14:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157587 Under the amended transit-control provisions, a carrier or person in charge is liable to proceedings for failing to carry the prescribed bill of sale, delivery note and related documents, and that documentary default attracts penal consequences. The department may also detain goods where the sale or purchase is not properly accounted for in the documents and, to prevent tax evasion, direct the driver, person in charge, consignor or consignee to pay tax or furnish adequate security for release. Once tax is paid or security is furnished, the goods must be released forthwith. The composition mechanism remains available for the offence. Case-Laws VAT and Sales Tax Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157587