https://www.taxtmi.com/caselaws?id=159565 Tax collection at a check-post was confined to cases where the goods were not fully covered by the way-bill, the way-bill was defective or incomplete, or there was tax evasion. The officer had to be satisfied that one of those conditions existed and had to serve notice in Form VI-B before collection, so the person concerned could rectify the defect or opt to pay the amount indicated. Collection without those statutory safeguards was impermissible. The request for immediate refund was declined because entitlement to refund was to be examined at assessment on the basis of evidence and materials. en-us Mon, 11 Nov 1991 00:00:00 +0530 Wed, 27 Nov 2013 14:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159565 Tax collection at a check-post was confined to cases where the goods were not fully covered by the way-bill, the way-bill was defective or incomplete, or there was tax evasion. The officer had to be satisfied that one of those conditions existed and had to serve notice in Form VI-B before collection, so the person concerned could rectify the defect or opt to pay the amount indicated. Collection without those statutory safeguards was impermissible. The request for immediate refund was declined because entitlement to refund was to be examined at assessment on the basis of evidence and materials. Case-Laws VAT and Sales Tax Mon, 11 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159565