https://www.taxtmi.com/caselaws?id=268509 Section 67 of the Tripura Value Added Tax Act, 2004 allows seizure at a check post only when goods are moved without the required documents or when the documents produced appear false or forged. Where the consignment documents were admittedly produced and there was no prima facie finding of falsity or forgery, seizure could not be justified merely on an alleged misdeclaration about the applicable tax entry. Any dispute over classification had to be addressed through assessment proceedings after hearing the dealer, not by detention of the goods at the check post. The seizure was therefore without authority of law and illegal. en-us Thu, 19 Feb 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268509 Section 67 of the Tripura Value Added Tax Act, 2004 allows seizure at a check post only when goods are moved without the required documents or when the documents produced appear false or forged. Where the consignment documents were admittedly produced and there was no prima facie finding of falsity or forgery, seizure could not be justified merely on an alleged misdeclaration about the applicable tax entry. Any dispute over classification had to be addressed through assessment proceedings after hearing the dealer, not by detention of the goods at the check post. The seizure was therefore without authority of law and illegal. Case-Laws VAT and Sales Tax Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268509