https://www.taxtmi.com/caselaws?id=158134 Retention of seized books of account and documents under the U.P. Sales Tax Act became unlawful for any intervening period when no valid approval for retention was in force. The governing principle applied was that a later approval cannot retrospectively cure an earlier gap in authorisation, so unauthorised custody during that period remained illegal. The earlier Division Bench view on the same issue was followed, and the seized documents were directed to be returned to the petitioner. en-us Wed, 27 Oct 1993 00:00:00 +0530 Thu, 17 Oct 2013 13:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158134 Retention of seized books of account and documents under the U.P. Sales Tax Act became unlawful for any intervening period when no valid approval for retention was in force. The governing principle applied was that a later approval cannot retrospectively cure an earlier gap in authorisation, so unauthorised custody during that period remained illegal. The earlier Division Bench view on the same issue was followed, and the seized documents were directed to be returned to the petitioner. Case-Laws VAT and Sales Tax Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158134