https://www.taxtmi.com/caselaws?id=162725 The court held that the Commissioner of Taxes exceeded authority by demanding security without following proper procedure. Orders lacking reasons and procedural compliance were deemed invalid. The burden to prove stock transfer over sale lies with the petitioner. General orders were ruled invalid, emphasizing the need for individualized orders. Legal precedents supported quashing of orders contrary to statutory provisions. The court restrained security demands under non-compliant orders but allowed potential future demands with proper procedure and hearing. The transportation nature was left for assessing authority determination. The writ petition was partially allowed without costs, subjecting realized security to final assessment. en-us Fri, 16 Jun 2006 00:00:00 +0530 Thu, 13 Mar 2014 12:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162725 The court held that the Commissioner of Taxes exceeded authority by demanding security without following proper procedure. Orders lacking reasons and procedural compliance were deemed invalid. The burden to prove stock transfer over sale lies with the petitioner. General orders were ruled invalid, emphasizing the need for individualized orders. Legal precedents supported quashing of orders contrary to statutory provisions. The court restrained security demands under non-compliant orders but allowed potential future demands with proper procedure and hearing. The transportation nature was left for assessing authority determination. The writ petition was partially allowed without costs, subjecting realized security to final assessment. Case-Laws VAT and Sales Tax Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162725