https://www.taxtmi.com/caselaws?id=159035 The HC stated that a check-post officer's power to detain goods is limited to preventing clandestine tax evasion and cannot be exercised on mere presumption or surmise. Where the transporter is a registered dealer and the registration particulars are disclosed, detention requires tangible material supporting a belief that tax is likely to be evaded. Disputed questions about the nature of the goods and coverage under the dealer's registration cannot be conclusively decided at the check-post stage on scanty material, because scrutiny of way-bills is distinct from assessment. The demand and detention order was therefore set aside. en-us Mon, 24 Jun 1996 00:00:00 +0530 Wed, 13 Nov 2013 16:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159035 The HC stated that a check-post officer's power to detain goods is limited to preventing clandestine tax evasion and cannot be exercised on mere presumption or surmise. Where the transporter is a registered dealer and the registration particulars are disclosed, detention requires tangible material supporting a belief that tax is likely to be evaded. Disputed questions about the nature of the goods and coverage under the dealer's registration cannot be conclusively decided at the check-post stage on scanty material, because scrutiny of way-bills is distinct from assessment. The demand and detention order was therefore set aside. Case-Laws VAT and Sales Tax Mon, 24 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159035