https://www.taxtmi.com/caselaws?id=166568 Goods in transit under the Uttar Pradesh VAT regime may be seized only where prescribed documents are absent or defective, or where positive facts justify the statutory presumption of intra-State sale. The commentary states that seizure is not sustainable when the transit declaration and accompanying documents are in order, the declared exit time has not expired, and there is no finding of loading or unloading within the State. Suspicion, past conduct of the transporter, or alleged discrepancies in documents are said to be insufficient without material evidence meeting the statutory threshold. en-us Tue, 26 Apr 2011 00:00:00 +0530 Wed, 08 Oct 2014 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166568 Goods in transit under the Uttar Pradesh VAT regime may be seized only where prescribed documents are absent or defective, or where positive facts justify the statutory presumption of intra-State sale. The commentary states that seizure is not sustainable when the transit declaration and accompanying documents are in order, the declared exit time has not expired, and there is no finding of loading or unloading within the State. Suspicion, past conduct of the transporter, or alleged discrepancies in documents are said to be insufficient without material evidence meeting the statutory threshold. Case-Laws VAT and Sales Tax Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166568