https://www.taxtmi.com/caselaws?id=163105 Rule 94(4)(a) and section 16A permit check-gate collection of tax where the officer records a reasonable apprehension of evasion and acts within the statutory limits; the provision was treated as intra vires and the ad hoc collection at the check gate was upheld on the facts. Amounts collected at the check gate are provisional and cannot be finally retained without a lawful assessment or other authorised adjustment; in the absence of any subsequent assessment order, the State was not entitled to retain the sums collected. Refund was made conditional on proof that the goods actually crossed the exit check gate and reached the outside-State destination. en-us Mon, 03 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163105 Rule 94(4)(a) and section 16A permit check-gate collection of tax where the officer records a reasonable apprehension of evasion and acts within the statutory limits; the provision was treated as intra vires and the ad hoc collection at the check gate was upheld on the facts. Amounts collected at the check gate are provisional and cannot be finally retained without a lawful assessment or other authorised adjustment; in the absence of any subsequent assessment order, the State was not entitled to retain the sums collected. Refund was made conditional on proof that the goods actually crossed the exit check gate and reached the outside-State destination. Case-Laws VAT and Sales Tax Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163105