https://www.taxtmi.com/caselaws?id=161349 Mere absence of Form 31 during transit does not by itself justify seizure or demand for security under the U.P. Trade Tax Act and Rules. The decisive requirement is that the omission must be accompanied by material showing an attempt to evade tax; absent such material, detention cannot continue mechanically. On the stated facts, the goods were covered by an issued Form 31, the omission was treated as inadvertent, and continued insistence on further security was not warranted. The goods were therefore to be released forthwith, while any penalty proceedings could proceed separately. en-us Fri, 23 Aug 2002 00:00:00 +0530 Thu, 16 Jan 2014 12:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161349 Mere absence of Form 31 during transit does not by itself justify seizure or demand for security under the U.P. Trade Tax Act and Rules. The decisive requirement is that the omission must be accompanied by material showing an attempt to evade tax; absent such material, detention cannot continue mechanically. On the stated facts, the goods were covered by an issued Form 31, the omission was treated as inadvertent, and continued insistence on further security was not warranted. The goods were therefore to be released forthwith, while any penalty proceedings could proceed separately. Case-Laws VAT and Sales Tax Fri, 23 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161349