https://www.taxtmi.com/caselaws?id=163177 A transporter who merely carries goods and is not a dealer is not assessable to sales tax as a dealer; section 16D operates as a preventive seizure-and-release mechanism, requiring payment only of the amount prescribed for release of the goods and vehicle. Where goods were diverted from the documented consignee, taken to another destination without genuine transport documents, and not properly accounted for, the statutory demand for release was upheld. The levy of tax in the prescribed manner, together with the statutory penalty and entry tax, was treated as justified on the facts, and the writ challenge failed. en-us Mon, 03 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163177 A transporter who merely carries goods and is not a dealer is not assessable to sales tax as a dealer; section 16D operates as a preventive seizure-and-release mechanism, requiring payment only of the amount prescribed for release of the goods and vehicle. Where goods were diverted from the documented consignee, taken to another destination without genuine transport documents, and not properly accounted for, the statutory demand for release was upheld. The levy of tax in the prescribed manner, together with the statutory penalty and entry tax, was treated as justified on the facts, and the writ challenge failed. Case-Laws VAT and Sales Tax Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163177