https://www.taxtmi.com/caselaws?id=246154 Seizure of goods under the U.P. VAT regime was found unsustainable where the transporter disputed the interception, produced documents on the same day, and the Tribunal itself recorded no material to disbelieve their genuineness. The Court also noted that the vehicle was still within the free-zone distance and could have obtained weighment before the endpoint, so the absence of a weighment slip alone did not justify seizure. On these facts, the interception lacked a bona fide legal basis, the Tribunal's order could not stand, and the revision succeeded with the impugned order set aside in favour of the assessee. en-us Tue, 15 Apr 2014 00:00:00 +0530 Thu, 17 Apr 2014 06:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246154 Seizure of goods under the U.P. VAT regime was found unsustainable where the transporter disputed the interception, produced documents on the same day, and the Tribunal itself recorded no material to disbelieve their genuineness. The Court also noted that the vehicle was still within the free-zone distance and could have obtained weighment before the endpoint, so the absence of a weighment slip alone did not justify seizure. On these facts, the interception lacked a bona fide legal basis, the Tribunal's order could not stand, and the revision succeeded with the impugned order set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 15 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246154