https://www.taxtmi.com/caselaws?id=164004 Under section 14B of the Punjab General Sales Tax Act and rule 3A of the Punjab CST Rules, the check-post officer's role is limited to verifying prescribed transport documents and, if they appear absent, suspect, or not genuine, detaining the goods for the statutory purpose of checking evasion. The officer cannot decide whether the movement is a consignment transfer or an inter-State sale, because that classification belongs to the regular assessing authority. Where the required documents are produced and are prima facie authentic, detention and penalty cannot be sustained on a transaction-classification basis. en-us Mon, 16 Feb 2009 00:00:00 +0530 Fri, 20 Nov 2015 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164004 Under section 14B of the Punjab General Sales Tax Act and rule 3A of the Punjab CST Rules, the check-post officer's role is limited to verifying prescribed transport documents and, if they appear absent, suspect, or not genuine, detaining the goods for the statutory purpose of checking evasion. The officer cannot decide whether the movement is a consignment transfer or an inter-State sale, because that classification belongs to the regular assessing authority. Where the required documents are produced and are prima facie authentic, detention and penalty cannot be sustained on a transaction-classification basis. Case-Laws VAT and Sales Tax Mon, 16 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164004