https://www.taxtmi.com/caselaws?id=159274 Section 14-B of the Punjab General Sales Tax Act, as extended to Chandigarh, was construed as a detention and penalty provision limited to goods carried in a goods vehicle or vessel, with "goods vehicle" taking its meaning from the Motor Vehicles Act as a mechanically propelled vehicle. On that construction, the power to inspect, detain, and penalise could not be extended to an animal-driven cart. The notice and proceedings initiated under section 14-B were therefore without jurisdiction and bad in law, and the impugned notice and proceedings were quashed. en-us Tue, 19 Aug 1997 00:00:00 +0530 Tue, 19 Nov 2013 16:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159274 Section 14-B of the Punjab General Sales Tax Act, as extended to Chandigarh, was construed as a detention and penalty provision limited to goods carried in a goods vehicle or vessel, with "goods vehicle" taking its meaning from the Motor Vehicles Act as a mechanically propelled vehicle. On that construction, the power to inspect, detain, and penalise could not be extended to an animal-driven cart. The notice and proceedings initiated under section 14-B were therefore without jurisdiction and bad in law, and the impugned notice and proceedings were quashed. Case-Laws VAT and Sales Tax Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159274