https://www.taxtmi.com/caselaws?id=157611 Where detained goods under the U.P. Sales Tax Act were not yet finally found to have been transported with intent to evade tax, the revenue interest could be protected by security other than cash. Section 13-A(6) and its proviso allowed release of seized goods on deposit or, for recorded reasons, on another form of security. Cash security alone was therefore not mandatory, and the goods could be released on alternative security such as a bank guarantee to the satisfaction of the authority. en-us Mon, 15 Feb 1993 00:00:00 +0530 Tue, 08 Oct 2013 16:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157611 Where detained goods under the U.P. Sales Tax Act were not yet finally found to have been transported with intent to evade tax, the revenue interest could be protected by security other than cash. Section 13-A(6) and its proviso allowed release of seized goods on deposit or, for recorded reasons, on another form of security. Cash security alone was therefore not mandatory, and the goods could be released on alternative security such as a bank guarantee to the satisfaction of the authority. Case-Laws VAT and Sales Tax Mon, 15 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157611