https://www.taxtmi.com/caselaws?id=161223 A seizure of books of account and documents under sales tax law is invalid unless the authority forms a bona fide suspicion of tax evasion on proper and mindful examination of available records. Here, the suspicion was based on a careless, selective comparison that ignored filed returns and other relevant sales records, so the enquiry was treated as roving and fishing and the legal basis for seizure was absent. The seizure was quashed, and the directions for return of the seized articles and adjustment of the deposited amount were upheld. en-us Wed, 22 Apr 1998 00:00:00 +0530 Thu, 09 Jan 2014 18:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161223 A seizure of books of account and documents under sales tax law is invalid unless the authority forms a bona fide suspicion of tax evasion on proper and mindful examination of available records. Here, the suspicion was based on a careless, selective comparison that ignored filed returns and other relevant sales records, so the enquiry was treated as roving and fishing and the legal basis for seizure was absent. The seizure was quashed, and the directions for return of the seized articles and adjustment of the deposited amount were upheld. Case-Laws VAT and Sales Tax Wed, 22 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161223