https://www.taxtmi.com/caselaws?id=255747 Strict compliance with check-post documentation requirements is required for movement of taxable goods: the driver or person in charge must carry the prescribed invoices, challans, despatch memos and advance declaration forms, and failure to produce them can justify seizure and support an inference of tax evasion. Where documents later produced do not relate to the goods, the movement may be treated as unauthorised. For valuation, the tax authority's rate must rest on reliable material; if the adopted price is not supported by the record, it may be corrected on the basis of invoices and declared values, while the remaining demand may still stand. en-us Mon, 16 Jun 2014 00:00:00 +0530 Fri, 16 Oct 2015 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255747 Strict compliance with check-post documentation requirements is required for movement of taxable goods: the driver or person in charge must carry the prescribed invoices, challans, despatch memos and advance declaration forms, and failure to produce them can justify seizure and support an inference of tax evasion. Where documents later produced do not relate to the goods, the movement may be treated as unauthorised. For valuation, the tax authority's rate must rest on reliable material; if the adopted price is not supported by the record, it may be corrected on the basis of invoices and declared values, while the remaining demand may still stand. Case-Laws VAT and Sales Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255747