https://www.taxtmi.com/caselaws?id=160672 The Gujarat High Court held that the power to stop delivery of goods under the sales tax law is exceptional and can be used only where the authority has recorded reasons to believe that tax has been or is likely to be evaded against a specific dealer. Because the exporter was not shown to be liable to sales tax and there was no allegation of evasion or attempted evasion by it, the stop-delivery order could not stand and was quashed. The Court also held that blanket instructions preventing release of castor oil for export without prior tax authority approval were beyond section 59 and unlawful, so those directions were also quashed. en-us Wed, 29 Nov 2000 00:00:00 +0530 Sat, 21 Dec 2013 17:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160672 The Gujarat High Court held that the power to stop delivery of goods under the sales tax law is exceptional and can be used only where the authority has recorded reasons to believe that tax has been or is likely to be evaded against a specific dealer. Because the exporter was not shown to be liable to sales tax and there was no allegation of evasion or attempted evasion by it, the stop-delivery order could not stand and was quashed. The Court also held that blanket instructions preventing release of castor oil for export without prior tax authority approval were beyond section 59 and unlawful, so those directions were also quashed. Case-Laws VAT and Sales Tax Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160672