https://www.taxtmi.com/caselaws?id=157874 Check-post officers under section 16-A of the Orissa Sales Tax Act, read with rule 94, may detain, inspect or act against goods only where there is a statutory defect in the way-bill or a recorded, material-based apprehension of evasion. Where the goods were accompanied by proper documents and complete way-bills, and there was no factual basis for a bona fide belief of suppression or evasion, mere suspicion based on local market price or assumed undervaluation could not justify collection of tax at the check-post. The collection was therefore unauthorised and illegal. en-us Wed, 03 Aug 1994 00:00:00 +0530 Fri, 11 Oct 2013 16:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157874 Check-post officers under section 16-A of the Orissa Sales Tax Act, read with rule 94, may detain, inspect or act against goods only where there is a statutory defect in the way-bill or a recorded, material-based apprehension of evasion. Where the goods were accompanied by proper documents and complete way-bills, and there was no factual basis for a bona fide belief of suppression or evasion, mere suspicion based on local market price or assumed undervaluation could not justify collection of tax at the check-post. The collection was therefore unauthorised and illegal. Case-Laws VAT and Sales Tax Wed, 03 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157874