https://www.taxtmi.com/caselaws?id=162540 Where a consignment is intercepted at a check-post and the accompanying way-bill or invoice does not satisfy statutory requirements, the officer may detain the vehicle and intimate the lapses by notice under section 74(2) of the Orissa Value Added Tax Act, 2004. If higher valuation is proposed, the officer must record reasons in the prescribed form under rule 80(12) of the Orissa Value Added Tax Rules, 2005, reflecting at least minimal application of mind before coercive tax realisation. Any tax paid at the check-post may still be examined in the detailed assessment proceedings. en-us Thu, 10 May 2007 00:00:00 +0530 Sat, 01 Mar 2014 14:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162540 Where a consignment is intercepted at a check-post and the accompanying way-bill or invoice does not satisfy statutory requirements, the officer may detain the vehicle and intimate the lapses by notice under section 74(2) of the Orissa Value Added Tax Act, 2004. If higher valuation is proposed, the officer must record reasons in the prescribed form under rule 80(12) of the Orissa Value Added Tax Rules, 2005, reflecting at least minimal application of mind before coercive tax realisation. Any tax paid at the check-post may still be examined in the detailed assessment proceedings. Case-Laws VAT and Sales Tax Thu, 10 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162540