https://www.taxtmi.com/caselaws?id=158569 Entry check-post security for livestock in transit through Assam to another State cannot be demanded as a routine measure when declarations are correct and complete. Section 46 of the Assam General Sales Tax Act, 1993 limits security to situations where the declaration is defective and the officer, after enquiry, is satisfied that security is necessary to prevent tax evasion. Transit pass provisions create a presumption of intra-State sale only if the pass is not duly delivered at the exit check-post. The statutory power is therefore confined to incomplete declarations, suspected evasion, or failure to account for the goods at exit, and does not support blanket collection of call deposit on entry. en-us Wed, 01 Mar 1995 00:00:00 +0530 Thu, 31 Oct 2013 14:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158569 Entry check-post security for livestock in transit through Assam to another State cannot be demanded as a routine measure when declarations are correct and complete. Section 46 of the Assam General Sales Tax Act, 1993 limits security to situations where the declaration is defective and the officer, after enquiry, is satisfied that security is necessary to prevent tax evasion. Transit pass provisions create a presumption of intra-State sale only if the pass is not duly delivered at the exit check-post. The statutory power is therefore confined to incomplete declarations, suspected evasion, or failure to account for the goods at exit, and does not support blanket collection of call deposit on entry. Case-Laws VAT and Sales Tax Wed, 01 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158569