https://www.taxtmi.com/caselaws?id=268071 Section 14-B of the Punjab General Sales Tax Act gives a check-post officer only a limited power to verify transit documents, detain goods for procedural non-compliance, and proceed to penalty where an attempt to evade tax is found after enquiry. That summary jurisdiction does not extend to deciding the substantive character of the transaction. Where the real dispute is whether the movement of goods is a branch transfer or an inter-State sale, the officer cannot act as an assessing authority. An order imposing penalty on that basis is beyond jurisdiction and unsustainable. en-us Wed, 13 Aug 2014 00:00:00 +0530 Fri, 20 Nov 2015 05:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268071 Section 14-B of the Punjab General Sales Tax Act gives a check-post officer only a limited power to verify transit documents, detain goods for procedural non-compliance, and proceed to penalty where an attempt to evade tax is found after enquiry. That summary jurisdiction does not extend to deciding the substantive character of the transaction. Where the real dispute is whether the movement of goods is a branch transfer or an inter-State sale, the officer cannot act as an assessing authority. An order imposing penalty on that basis is beyond jurisdiction and unsustainable. Case-Laws VAT and Sales Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268071