https://www.taxtmi.com/caselaws?id=159678 Goods cannot be detained or seized merely because the consignment was not accompanied by documents; there must be material showing an attempt to evade tax. On the facts, the transfer was an urgent stock transfer by a registered dealer, the papers produced shortly after detention were already in existence, and the driver's conduct did not indicate any plan to evade assessment or payment of tax. A reference to another consignment did not justify treating the exempted goods document as relating to the disputed goods. The omission to carry the papers was therefore an accidental lapse, so the seizure could not be sustained. en-us Mon, 02 Aug 1999 00:00:00 +0530 Fri, 29 Nov 2013 14:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159678 Goods cannot be detained or seized merely because the consignment was not accompanied by documents; there must be material showing an attempt to evade tax. On the facts, the transfer was an urgent stock transfer by a registered dealer, the papers produced shortly after detention were already in existence, and the driver's conduct did not indicate any plan to evade assessment or payment of tax. A reference to another consignment did not justify treating the exempted goods document as relating to the disputed goods. The omission to carry the papers was therefore an accidental lapse, so the seizure could not be sustained. Case-Laws VAT and Sales Tax Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159678