https://www.taxtmi.com/caselaws?id=161535 Goods entrusted to a transporter remain in transit until delivery to the consignee, so the checking and detention powers under sections 29 and 29A of the Kerala General Sales Tax Act, 1963 continue to apply while the goods are still in the transporter's custody. Where invoice particulars do not tally with the goods physically found, the authorities may enter the parcel office, verify documents and proceed under the penalty machinery. Explanation II to section 29(2), inserted in 2000, is clarificatory: it only states expressly that transport begins on delivery to a carrier or bailee and ends on delivery being taken from them, and does not widen the statutory scope. en-us Thu, 21 Nov 2002 00:00:00 +0530 Fri, 31 Jan 2014 15:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161535 Goods entrusted to a transporter remain in transit until delivery to the consignee, so the checking and detention powers under sections 29 and 29A of the Kerala General Sales Tax Act, 1963 continue to apply while the goods are still in the transporter's custody. Where invoice particulars do not tally with the goods physically found, the authorities may enter the parcel office, verify documents and proceed under the penalty machinery. Explanation II to section 29(2), inserted in 2000, is clarificatory: it only states expressly that transport begins on delivery to a carrier or bailee and ends on delivery being taken from them, and does not widen the statutory scope. Case-Laws VAT and Sales Tax Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161535