https://www.taxtmi.com/caselaws?id=161344 Failure to produce the prescribed transport permit when goods entered the State justified detention and seizure, because the sales tax provision was treated as mandatory and seizure followed as a statutory consequence after the stipulated time expired. Later production of a blank permit did not invalidate the earlier action. Penalty for non-production at the check-post was also sustained, as penalty under sales tax law was treated as quasi-criminal and assessed on the surrounding circumstances; the claimed communication gap and absence of proved mala fide intention did not displace the finding of evasion risk. The reduced penalty was left undisturbed. en-us Fri, 06 Apr 2001 00:00:00 +0530 Thu, 16 Jan 2014 11:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161344 Failure to produce the prescribed transport permit when goods entered the State justified detention and seizure, because the sales tax provision was treated as mandatory and seizure followed as a statutory consequence after the stipulated time expired. Later production of a blank permit did not invalidate the earlier action. Penalty for non-production at the check-post was also sustained, as penalty under sales tax law was treated as quasi-criminal and assessed on the surrounding circumstances; the claimed communication gap and absence of proved mala fide intention did not displace the finding of evasion risk. The reduced penalty was left undisturbed. Case-Laws VAT and Sales Tax Fri, 06 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161344