https://www.taxtmi.com/caselaws?id=158141 Seizure of a vehicle and goods under the M.P. General Sales Tax Act is permissible only when the transporter is not carrying the prescribed documents, the documents are not in order, or the declaration copy is missing. A penalty proceeding under section 29-A also requires the statutory conditions for evasion-related action to be satisfied. Where the transporter carried the required invoice and other documents in order, the declared value could not be rejected merely because it was below assumed market value. On those facts, the seizure and notice proposing penalty were without jurisdiction and liable to be quashed. en-us Fri, 13 May 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158141 Seizure of a vehicle and goods under the M.P. General Sales Tax Act is permissible only when the transporter is not carrying the prescribed documents, the documents are not in order, or the declaration copy is missing. A penalty proceeding under section 29-A also requires the statutory conditions for evasion-related action to be satisfied. Where the transporter carried the required invoice and other documents in order, the declared value could not be rejected merely because it was below assumed market value. On those facts, the seizure and notice proposing penalty were without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 13 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158141