https://www.taxtmi.com/caselaws?id=162742 Under the transit regime in section 76 of the Assam Value Added Tax Act, 2003, security may be required only within the statutory conditions governing transit through Assam, and it cannot be used as a tax at the entry check-post. Fairness, reasonableness and non-arbitrariness require the authority to indicate the basis for demanding security to the affected transporter, although a brief application of mind is sufficient and a detailed speaking order is not expressly required. The transporter is therefore entitled to movement of the goods in accordance with the statutory directions, with the demand for security to be communicated in a fair and non-arbitrary manner. en-us Thu, 01 Mar 2007 00:00:00 +0530 Thu, 13 Mar 2014 15:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162742 Under the transit regime in section 76 of the Assam Value Added Tax Act, 2003, security may be required only within the statutory conditions governing transit through Assam, and it cannot be used as a tax at the entry check-post. Fairness, reasonableness and non-arbitrariness require the authority to indicate the basis for demanding security to the affected transporter, although a brief application of mind is sufficient and a detailed speaking order is not expressly required. The transporter is therefore entitled to movement of the goods in accordance with the statutory directions, with the demand for security to be communicated in a fair and non-arbitrary manner. Case-Laws VAT and Sales Tax Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162742