https://www.taxtmi.com/caselaws?id=159125 Detention of goods in transit at an entry check-post was unlawful where the accompanying documents were in order and the statutory conditions for detention were not satisfied. Under the scheme, the officer could detain goods only if they were not properly accounted for and tax evasion was established; otherwise, a transit pass had to be issued. Mere suspicion of possible local sale, or an unusual entry endorsement, could not replace the jurisdictional requirement. The detention order, being based only on suspicion and not on recorded findings of non-accounting or evasion, was liable to be quashed and the goods released. en-us Thu, 05 Feb 1998 00:00:00 +0530 Sat, 16 Nov 2013 11:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159125 Detention of goods in transit at an entry check-post was unlawful where the accompanying documents were in order and the statutory conditions for detention were not satisfied. Under the scheme, the officer could detain goods only if they were not properly accounted for and tax evasion was established; otherwise, a transit pass had to be issued. Mere suspicion of possible local sale, or an unusual entry endorsement, could not replace the jurisdictional requirement. The detention order, being based only on suspicion and not on recorded findings of non-accounting or evasion, was liable to be quashed and the goods released. Case-Laws VAT and Sales Tax Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159125