https://www.taxtmi.com/caselaws?id=158018 A check-post officer's power under Section 16-A of the Orissa Sales Tax Act, 1947 read with rule 94 is confined to the specified contingencies of no way-bill, a defective or incomplete way-bill, or actual evasion of tax. Where the way-bill was in order, with the consignor's signature and registration details present, detention of goods and demand for payment were not authorised. A speculative possibility of future tax liability did not amount to evasion at the point of interception, especially before any taxable sale had occurred in the State. The amount collected at the check-post was therefore without authority of law and refundable. en-us Tue, 27 Nov 1990 00:00:00 +0530 Tue, 15 Oct 2013 12:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158018 A check-post officer's power under Section 16-A of the Orissa Sales Tax Act, 1947 read with rule 94 is confined to the specified contingencies of no way-bill, a defective or incomplete way-bill, or actual evasion of tax. Where the way-bill was in order, with the consignor's signature and registration details present, detention of goods and demand for payment were not authorised. A speculative possibility of future tax liability did not amount to evasion at the point of interception, especially before any taxable sale had occurred in the State. The amount collected at the check-post was therefore without authority of law and refundable. Case-Laws VAT and Sales Tax Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158018