https://www.taxtmi.com/caselaws?id=159832 Check-post authorities cannot collect tax in advance on poultry feed or poultry feed ingredients brought from outside the State merely on a presumption of possible clandestine sale or evasion. Where the consignment is supported by genuine documents showing inter-State purchase from registered dealers, anticipatory tax collection is without jurisdiction because no taxable sale has yet been established. If the documents appear doubtful or insufficient, the officer must conduct a summary enquiry under the relevant sales tax provisions and record reasons in a reasoned order. The revenue may still proceed with assessment and penalty where actual suppression or clandestine sale is found. en-us Wed, 23 Dec 1998 00:00:00 +0530 Mon, 02 Dec 2013 16:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159832 Check-post authorities cannot collect tax in advance on poultry feed or poultry feed ingredients brought from outside the State merely on a presumption of possible clandestine sale or evasion. Where the consignment is supported by genuine documents showing inter-State purchase from registered dealers, anticipatory tax collection is without jurisdiction because no taxable sale has yet been established. If the documents appear doubtful or insufficient, the officer must conduct a summary enquiry under the relevant sales tax provisions and record reasons in a reasoned order. The revenue may still proceed with assessment and penalty where actual suppression or clandestine sale is found. Case-Laws VAT and Sales Tax Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159832