https://www.taxtmi.com/caselaws?id=167749 Tax credit under the Gujarat VAT Act could not be denied for purchases made before publication of the selling dealer's cancellation under section 27(11), because disallowance under section 11(5)(mmmm) is tied to publication rather than the retrospective effective date of cancellation. Section 67(6) also did not authorise a stop delivery order detaining goods in a godown, as that power is limited to stopping and inspecting vehicles, vessels, or goods in transit or in the custody of a carrier, bailee, or transport recipient where tax evasion is suspected. The impugned detention was therefore held unlawful. en-us Mon, 05 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167749 Tax credit under the Gujarat VAT Act could not be denied for purchases made before publication of the selling dealer's cancellation under section 27(11), because disallowance under section 11(5)(mmmm) is tied to publication rather than the retrospective effective date of cancellation. Section 67(6) also did not authorise a stop delivery order detaining goods in a godown, as that power is limited to stopping and inspecting vehicles, vessels, or goods in transit or in the custody of a carrier, bailee, or transport recipient where tax evasion is suspected. The impugned detention was therefore held unlawful. Case-Laws VAT and Sales Tax Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167749