https://www.taxtmi.com/caselaws?id=160989 Goods merely in transit through the State should not be seized solely because the trip sheet description differs slightly from the sample report; under the U.P. trade tax transit procedure, the officer should record the discrepancy, permit passage, and verify at the exit check-post if needed. Where the goods are not meant for consumption or sale within the State, such a minor variance does not justify confiscatory action. The availability of an appellate remedy did not bar writ intervention because the detention and seizure were treated as without jurisdiction, making relief under Article 226 maintainable. en-us Thu, 09 Dec 1999 00:00:00 +0530 Fri, 27 Dec 2013 18:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160989 Goods merely in transit through the State should not be seized solely because the trip sheet description differs slightly from the sample report; under the U.P. trade tax transit procedure, the officer should record the discrepancy, permit passage, and verify at the exit check-post if needed. Where the goods are not meant for consumption or sale within the State, such a minor variance does not justify confiscatory action. The availability of an appellate remedy did not bar writ intervention because the detention and seizure were treated as without jurisdiction, making relief under Article 226 maintainable. Case-Laws VAT and Sales Tax Thu, 09 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160989