https://www.taxtmi.com/caselaws?id=166435 Detention of a goods vehicle and its goods was upheld where transport was found without the documents required under the Andhra Pradesh VAT Act and Rules. The statutory scheme under section 45 authorised detention for goods not properly accounted for and permitted collection of tax and penalty after notice and reasonable opportunity. As the dealer's authorised representative appeared, ed the irregularity, filed no objections, and expressed willingness to pay, the payment was treated as voluntary. The precedent on coercive collection at business premises was therefore inapplicable, and the detention, levy, and collection were held lawful with no refund due. en-us Sat, 27 Aug 2011 00:00:00 +0530 Thu, 25 Sep 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166435 Detention of a goods vehicle and its goods was upheld where transport was found without the documents required under the Andhra Pradesh VAT Act and Rules. The statutory scheme under section 45 authorised detention for goods not properly accounted for and permitted collection of tax and penalty after notice and reasonable opportunity. As the dealer's authorised representative appeared, ed the irregularity, filed no objections, and expressed willingness to pay, the payment was treated as voluntary. The precedent on coercive collection at business premises was therefore inapplicable, and the detention, levy, and collection were held lawful with no refund due. Case-Laws VAT and Sales Tax Sat, 27 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166435