https://www.taxtmi.com/caselaws?id=161076 Provisional assessment and provisional attachment under sections 41B and 48A were upheld where the authority had objective material to form a reasoned belief that the dealer had evaded tax and that attachment was needed to protect revenue. Search and investigation at the factory and head office disclosed transactions shown as branch transfers that appeared to be pre-determined sales, with diversion of goods to buyers in Maharashtra without C forms. That material provided a rational basis for the statutory satisfaction, so the challenge based on absence of justification failed. The earlier decision cited by the dealer was distinguished because it involved no comparable material. en-us Wed, 27 Dec 2000 00:00:00 +0530 Tue, 31 Dec 2013 15:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161076 Provisional assessment and provisional attachment under sections 41B and 48A were upheld where the authority had objective material to form a reasoned belief that the dealer had evaded tax and that attachment was needed to protect revenue. Search and investigation at the factory and head office disclosed transactions shown as branch transfers that appeared to be pre-determined sales, with diversion of goods to buyers in Maharashtra without C forms. That material provided a rational basis for the statutory satisfaction, so the challenge based on absence of justification failed. The earlier decision cited by the dealer was distinguished because it involved no comparable material. Case-Laws VAT and Sales Tax Wed, 27 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161076