https://www.taxtmi.com/caselaws?id=157704 Where goods in transit are not covered by a proper way bill, the Orissa Sales Tax Act and Rules authorise seizure, unloading and confiscation of the goods after notice and an opportunity to rectify the defect or pay the amount indicated. The statutory power does not extend to detention or seizure of the carrier vehicle or boat. The authorities' remedy is confined to the goods themselves and the procedure prescribed by the Rules. On that basis, the impugned detention of the vehicle was impermissible, while proceedings against the goods could continue in the manner allowed by law. en-us Wed, 04 Aug 1993 00:00:00 +0530 Wed, 09 Oct 2013 17:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157704 Where goods in transit are not covered by a proper way bill, the Orissa Sales Tax Act and Rules authorise seizure, unloading and confiscation of the goods after notice and an opportunity to rectify the defect or pay the amount indicated. The statutory power does not extend to detention or seizure of the carrier vehicle or boat. The authorities' remedy is confined to the goods themselves and the procedure prescribed by the Rules. On that basis, the impugned detention of the vehicle was impermissible, while proceedings against the goods could continue in the manner allowed by law. Case-Laws VAT and Sales Tax Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157704