https://www.taxtmi.com/caselaws?id=158124 Section 29A of the Kerala General Sales Tax Act permits detention of goods only where the officer has reason to suspect improper or non-genuine documents or an attempt to evade tax. A consignee's mere lack of registration, by itself, is insufficient to justify detention, and where goods were consigned to named purchasers with no allegation of evasion by them, the power could not be used against the consignments in transit. If the department believed the company or its branch had made taxable local sales, it had to proceed against the proper person. The detention orders and release directions were quashed as unauthorised. en-us Mon, 29 Mar 1993 00:00:00 +0530 Thu, 17 Oct 2013 12:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158124 Section 29A of the Kerala General Sales Tax Act permits detention of goods only where the officer has reason to suspect improper or non-genuine documents or an attempt to evade tax. A consignee's mere lack of registration, by itself, is insufficient to justify detention, and where goods were consigned to named purchasers with no allegation of evasion by them, the power could not be used against the consignments in transit. If the department believed the company or its branch had made taxable local sales, it had to proceed against the proper person. The detention orders and release directions were quashed as unauthorised. Case-Laws VAT and Sales Tax Mon, 29 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158124