https://www.taxtmi.com/caselaws?id=161534 Detention of goods under the trade tax check-post provisions was sustainable only if the authority recorded a reasoned finding that the goods were being transported in an attempt to evade tax. No such finding was recorded by the authorities or the Tribunal; the goods had been properly declared at the check-post, the dealer was registered, and the absence of Form XXXI was explained as a bona fide belief that the commodity was exempt. In the absence of the jurisdictional basis for seizure, the demand for cash security or bank guarantee for release also failed, and the goods were ordered to be released without security. en-us Thu, 16 May 2002 00:00:00 +0530 Fri, 31 Jan 2014 15:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161534 Detention of goods under the trade tax check-post provisions was sustainable only if the authority recorded a reasoned finding that the goods were being transported in an attempt to evade tax. No such finding was recorded by the authorities or the Tribunal; the goods had been properly declared at the check-post, the dealer was registered, and the absence of Form XXXI was explained as a bona fide belief that the commodity was exempt. In the absence of the jurisdictional basis for seizure, the demand for cash security or bank guarantee for release also failed, and the goods were ordered to be released without security. Case-Laws VAT and Sales Tax Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161534