https://www.taxtmi.com/caselaws?id=162147 Kerala HC held that check-post authorities may detain goods in transit under the Kerala General Sales Tax Act where, on a prima facie basis, undervaluation suggests an attempt to evade tax, so the detention notices under section 29-A(2) were valid. The Court further held that section 28-A, which addresses a different mechanism involving sales or purchases shown below prevailing market price, does not displace or exclude the detention power under section 29-A. The two provisions operate in separate fields, and section 28-A was not the exclusive remedy to challenge action taken for suspected undervaluation and tax evasion. en-us Tue, 10 Dec 2002 00:00:00 +0530 Wed, 19 Feb 2014 17:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162147 Kerala HC held that check-post authorities may detain goods in transit under the Kerala General Sales Tax Act where, on a prima facie basis, undervaluation suggests an attempt to evade tax, so the detention notices under section 29-A(2) were valid. The Court further held that section 28-A, which addresses a different mechanism involving sales or purchases shown below prevailing market price, does not displace or exclude the detention power under section 29-A. The two provisions operate in separate fields, and section 28-A was not the exclusive remedy to challenge action taken for suspected undervaluation and tax evasion. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162147