https://www.taxtmi.com/caselaws?id=162314 Seizure of goods in transit was unlawful where the statutory documents were produced before the vehicle and consignment were seized, even though the way-bill had initially been left incomplete. The court held that detention and seizure powers under the sales tax law require a valid basis to suspect evasion and cannot rest on mere apprehension once supporting papers are available. A public authority exercising statutory power must act reasonably and in good faith. On these facts, the seizure was held illegal and the challenge succeeded for the assessee. en-us Fri, 17 Jun 2005 00:00:00 +0530 Mon, 24 Feb 2014 16:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162314 Seizure of goods in transit was unlawful where the statutory documents were produced before the vehicle and consignment were seized, even though the way-bill had initially been left incomplete. The court held that detention and seizure powers under the sales tax law require a valid basis to suspect evasion and cannot rest on mere apprehension once supporting papers are available. A public authority exercising statutory power must act reasonably and in good faith. On these facts, the seizure was held illegal and the challenge succeeded for the assessee. Case-Laws VAT and Sales Tax Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162314