https://www.taxtmi.com/caselaws?id=159728 Rajasthan tax authorities lacked jurisdiction to seize goods in transit and start penalty proceedings where the consignment was merely passing through the State in inter-State movement and the alleged tax evasion related to another State. The Tribunal found that the goods were accompanied by documents, the record did not show that the consignor was false or that the goods were loaded in Rajasthan, and the truck was proceeding to Delhi. Applying the principle previously recognised under the Rajasthan Sales Tax Act, 1954, it held that Rajasthan could not use transit-seizure provisions to punish an alleged evasion outside the State; at most, it could secure the exit of the goods and inform the Delhi authorities. The seizure and notices were quashed. en-us Tue, 16 Feb 1999 00:00:00 +0530 Sat, 30 Nov 2013 14:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159728 Rajasthan tax authorities lacked jurisdiction to seize goods in transit and start penalty proceedings where the consignment was merely passing through the State in inter-State movement and the alleged tax evasion related to another State. The Tribunal found that the goods were accompanied by documents, the record did not show that the consignor was false or that the goods were loaded in Rajasthan, and the truck was proceeding to Delhi. Applying the principle previously recognised under the Rajasthan Sales Tax Act, 1954, it held that Rajasthan could not use transit-seizure provisions to punish an alleged evasion outside the State; at most, it could secure the exit of the goods and inform the Delhi authorities. The seizure and notices were quashed. Case-Laws VAT and Sales Tax Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159728