https://www.taxtmi.com/caselaws?id=161982 Sections 41 and 42 of the Tamil Nadu General Sales Tax Act, 1959 were read as permitting calling for accounts, seizure of records, inspection of goods in transit, and detention where tax appeared unpaid or transactions were not properly accounted for. On the facts described, the Tribunal held that the authorities were entitled to retain the goods for verification of the genuineness of the transactions and to examine the documents before any final conclusion on sale, purchase, or jurisdiction was reached. The challenge to quash the notices at the threshold therefore failed, and the petitions were dismissed. en-us Fri, 21 Feb 2003 00:00:00 +0530 Wed, 12 Feb 2014 18:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161982 Sections 41 and 42 of the Tamil Nadu General Sales Tax Act, 1959 were read as permitting calling for accounts, seizure of records, inspection of goods in transit, and detention where tax appeared unpaid or transactions were not properly accounted for. On the facts described, the Tribunal held that the authorities were entitled to retain the goods for verification of the genuineness of the transactions and to examine the documents before any final conclusion on sale, purchase, or jurisdiction was reached. The challenge to quash the notices at the threshold therefore failed, and the petitions were dismissed. Case-Laws VAT and Sales Tax Fri, 21 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161982