https://www.taxtmi.com/caselaws?id=167913 The circular dated 7 January 2011 was interpreted to exempt iron and steel consignments not exceeding nine metric tonnes from carrying Form XXI. Where the goods were transported under separate tax invoices and different vehicles, each within the weight limit, no illegality or evasion could be inferred merely from the split movement of consignments. On that basis, seizure for non-production of Form XXI was not justified, and release of the goods was directed on furnishing security other than cash or bank guarantee for the tax leviable on the consignment. en-us Tue, 27 Sep 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167913 The circular dated 7 January 2011 was interpreted to exempt iron and steel consignments not exceeding nine metric tonnes from carrying Form XXI. Where the goods were transported under separate tax invoices and different vehicles, each within the weight limit, no illegality or evasion could be inferred merely from the split movement of consignments. On that basis, seizure for non-production of Form XXI was not justified, and release of the goods was directed on furnishing security other than cash or bank guarantee for the tax leviable on the consignment. Case-Laws VAT and Sales Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167913