https://www.taxtmi.com/caselaws?id=163035 Goods transported into the State without the prescribed way-bill and by bypassing the border check gate may attract interception, preventive action and penalty under the Orissa Sales Tax Act and Rules, because such conduct indicates possible tax evasion. The text distinguishes bona fide transit cases with complete documents from cases involving evasion. It also states that, following a later Supreme Court ruling, a Sales Tax Officer (Vigilance) is competent to assess and recover tax and penalty, so collection by that officer is not without authority. The overall effect described is that levy and recovery in such circumstances are valid. en-us Wed, 30 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163035 Goods transported into the State without the prescribed way-bill and by bypassing the border check gate may attract interception, preventive action and penalty under the Orissa Sales Tax Act and Rules, because such conduct indicates possible tax evasion. The text distinguishes bona fide transit cases with complete documents from cases involving evasion. It also states that, following a later Supreme Court ruling, a Sales Tax Officer (Vigilance) is competent to assess and recover tax and penalty, so collection by that officer is not without authority. The overall effect described is that levy and recovery in such circumstances are valid. Case-Laws VAT and Sales Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163035