https://www.taxtmi.com/caselaws?id=167777 Goods in transit accompanied by the required documents could not be seized merely because form 16 was not deposited with the nearest departmental office on entry into the State. The lapse was only a procedural omission and did not, by itself, show that the goods were not traceable to a bona fide dealer or properly accounted for in the ordinary course of business. On those facts, a bare apprehension of diversion for local sale was insufficient to justify seizure. The goods were therefore liable to be released without insisting on security. en-us Tue, 20 Nov 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167777 Goods in transit accompanied by the required documents could not be seized merely because form 16 was not deposited with the nearest departmental office on entry into the State. The lapse was only a procedural omission and did not, by itself, show that the goods were not traceable to a bona fide dealer or properly accounted for in the ordinary course of business. On those facts, a bare apprehension of diversion for local sale was insufficient to justify seizure. The goods were therefore liable to be released without insisting on security. Case-Laws VAT and Sales Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167777