https://www.taxtmi.com/caselaws?id=163662 Seizure of goods under section 13A(1A) of the U.P. Trade Tax Act was permissible only where the officer had reason to believe the goods were not traceable to a bona fide dealer or were not properly accounted for in the dealer's books and business records. As no finding showed the goods were unaccounted, and the books had not been shown to be absent or unproduced, the seizure lacked the statutory basis. A dispute whether the movement represented stock transfer or inter-State sale was a matter for assessment, not interception, and the mere absence of prescribed Mandi documents was insufficient to justify seizure. The seizure order was therefore without jurisdiction and liable to be quashed. en-us Thu, 11 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163662 Seizure of goods under section 13A(1A) of the U.P. Trade Tax Act was permissible only where the officer had reason to believe the goods were not traceable to a bona fide dealer or were not properly accounted for in the dealer's books and business records. As no finding showed the goods were unaccounted, and the books had not been shown to be absent or unproduced, the seizure lacked the statutory basis. A dispute whether the movement represented stock transfer or inter-State sale was a matter for assessment, not interception, and the mere absence of prescribed Mandi documents was insufficient to justify seizure. The seizure order was therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163662