https://www.taxtmi.com/caselaws?id=164741 Seizure of goods and demand for security under the U.P. Trade Tax Act were held unsustainable where old office equipment was being shifted on closure of business and the challan stated the goods were not for sale. The power under section 13A(4) could be used only on material showing a case of possible tax evasion, not on mere suspicion. The authorities also proceeded on an incorrect assumption about registration, instead of examining whether the person concerned was a dealer within the statutory definition and whether the seizure conditions were actually met. On the facts, the consignment was treated as transfer of office assets rather than a sale. en-us Wed, 30 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164741 Seizure of goods and demand for security under the U.P. Trade Tax Act were held unsustainable where old office equipment was being shifted on closure of business and the challan stated the goods were not for sale. The power under section 13A(4) could be used only on material showing a case of possible tax evasion, not on mere suspicion. The authorities also proceeded on an incorrect assumption about registration, instead of examining whether the person concerned was a dealer within the statutory definition and whether the seizure conditions were actually met. On the facts, the consignment was treated as transfer of office assets rather than a sale. Case-Laws VAT and Sales Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164741