https://www.taxtmi.com/caselaws?id=161299 A transit pass does not protect a consignment from detention and seizure where the accompanying papers are false, incomplete, bogus, or not genuinely relatable to the consignor and consignee. Under the U.P. Trade Tax Act, 1948 and the relevant rules, the officer may detain goods and require security when the documents do not establish lawful transit or are otherwise invalid. On the facts described, material discrepancies in the bills, bilties, and trip sheet, together with the absence of support for the explanation offered, justified the seizure and the demand for security. The transit-control provisions were therefore treated as operative despite the existence of a transit pass. en-us Thu, 12 Sep 2002 00:00:00 +0530 Mon, 13 Jan 2014 18:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161299 A transit pass does not protect a consignment from detention and seizure where the accompanying papers are false, incomplete, bogus, or not genuinely relatable to the consignor and consignee. Under the U.P. Trade Tax Act, 1948 and the relevant rules, the officer may detain goods and require security when the documents do not establish lawful transit or are otherwise invalid. On the facts described, material discrepancies in the bills, bilties, and trip sheet, together with the absence of support for the explanation offered, justified the seizure and the demand for security. The transit-control provisions were therefore treated as operative despite the existence of a transit pass. Case-Laws VAT and Sales Tax Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161299