https://www.taxtmi.com/caselaws?id=158362 Detention of a vehicle and demand for tax on a transported consignment cannot be sustained when they rest only on administrative instructions and not on any statutory authority. Where the consignment is accompanied by proper documents, tax may be levied or collected only by authority of law, and executive directions cannot create a substitute levy. Continued detention to compel payment is arbitrary and amounts to an unauthorised exaction. The court therefore treated the detention and tax demand as illegal and without authority of law. en-us Mon, 27 Nov 1995 00:00:00 +0530 Tue, 22 Oct 2013 16:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158362 Detention of a vehicle and demand for tax on a transported consignment cannot be sustained when they rest only on administrative instructions and not on any statutory authority. Where the consignment is accompanied by proper documents, tax may be levied or collected only by authority of law, and executive directions cannot create a substitute levy. Continued detention to compel payment is arbitrary and amounts to an unauthorised exaction. The court therefore treated the detention and tax demand as illegal and without authority of law. Case-Laws VAT and Sales Tax Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158362