https://www.taxtmi.com/caselaws?id=159494 Sales tax authorities may investigate, detain and seize goods in transit where prima facie material indicates false documentation and a likely in-State delivery intended to evade tax, even if the goods are described as inter-State movement. The carrier must carry prescribed documents, and the authorities may proceed after giving an opportunity to the carrier, owner, consignor and consignee to explain the material. Writ jurisdiction under Article 226 is ordinarily not the proper forum where the dispute turns on contested facts, such as the genuineness of the order and documents, and an effective statutory appellate remedy is available. en-us Mon, 24 Oct 1994 00:00:00 +0530 Tue, 26 Nov 2013 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159494 Sales tax authorities may investigate, detain and seize goods in transit where prima facie material indicates false documentation and a likely in-State delivery intended to evade tax, even if the goods are described as inter-State movement. The carrier must carry prescribed documents, and the authorities may proceed after giving an opportunity to the carrier, owner, consignor and consignee to explain the material. Writ jurisdiction under Article 226 is ordinarily not the proper forum where the dispute turns on contested facts, such as the genuineness of the order and documents, and an effective statutory appellate remedy is available. Case-Laws VAT and Sales Tax Mon, 24 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159494