https://www.taxtmi.com/caselaws?id=159965 Timber in transit under the Kerala General Sales Tax framework could not be detained at a check-post merely for absence of prescribed transport documents where the available records showed payment of tax. Detention is sustainable only when the missing statutory papers, such as the bill of sale, delivery note, certificate of ownership, or required declaration, indicate possible tax evasion. A technical defect in documentation, without any element of evasion, is insufficient to justify coercive restraint. On that basis, the apprehension of detention was found unfounded and transport supported by the requisite forest department and sale documents was treated as unobjectionable. en-us Fri, 03 Jul 1998 00:00:00 +0530 Fri, 06 Dec 2013 11:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159965 Timber in transit under the Kerala General Sales Tax framework could not be detained at a check-post merely for absence of prescribed transport documents where the available records showed payment of tax. Detention is sustainable only when the missing statutory papers, such as the bill of sale, delivery note, certificate of ownership, or required declaration, indicate possible tax evasion. A technical defect in documentation, without any element of evasion, is insufficient to justify coercive restraint. On that basis, the apprehension of detention was found unfounded and transport supported by the requisite forest department and sale documents was treated as unobjectionable. Case-Laws VAT and Sales Tax Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159965