https://www.taxtmi.com/caselaws?id=159502 Transit inspection powers under the sales tax law were exercisable only by an officer duly empowered by the Commissioner and only where there was material to form a reason to believe that tax evasion had occurred. The text notes that the record did not clearly establish the officer's empowerment and did not satisfactorily show prior notice or opportunity to the affected person before collection. It also indicates that whether the goods were still in transit and whether the payment was voluntary or unauthorized were matters requiring factual material before the assessing authority. The petitioner was directed to raise the jurisdictional objections before the Sales Tax Officer and seek refund if the collection was found unauthorized. en-us Fri, 03 Sep 1993 00:00:00 +0530 Tue, 26 Nov 2013 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159502 Transit inspection powers under the sales tax law were exercisable only by an officer duly empowered by the Commissioner and only where there was material to form a reason to believe that tax evasion had occurred. The text notes that the record did not clearly establish the officer's empowerment and did not satisfactorily show prior notice or opportunity to the affected person before collection. It also indicates that whether the goods were still in transit and whether the payment was voluntary or unauthorized were matters requiring factual material before the assessing authority. The petitioner was directed to raise the jurisdictional objections before the Sales Tax Officer and seek refund if the collection was found unauthorized. Case-Laws VAT and Sales Tax Fri, 03 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159502