https://www.taxtmi.com/caselaws?id=166531 Relief against seizure cannot be based on documents that were not in existence at the time of detention, particularly where the contemporaneous challan and the driver's statement indicated movement of the vehicle from Madhya Pradesh to Lalitpur. Later-produced invoice, insurance cover and temporary registration papers were treated as unreliable for assessing the nature of the transport. On the material available at seizure, the inference that the vehicle was being brought into Uttar Pradesh for sale and possible tax evasion remained intact, so the Tribunal's release of the vehicle without security was held unsustainable. en-us Thu, 07 Apr 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166531 Relief against seizure cannot be based on documents that were not in existence at the time of detention, particularly where the contemporaneous challan and the driver's statement indicated movement of the vehicle from Madhya Pradesh to Lalitpur. Later-produced invoice, insurance cover and temporary registration papers were treated as unreliable for assessing the nature of the transport. On the material available at seizure, the inference that the vehicle was being brought into Uttar Pradesh for sale and possible tax evasion remained intact, so the Tribunal's release of the vehicle without security was held unsustainable. Case-Laws VAT and Sales Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166531