https://www.taxtmi.com/caselaws?id=175626 Under Section 28-B read with Rule 87 of the U.P. Trade Tax Act and Rules, the tax authority's inquiry in transit movement is confined to whether the consignment entered the State, remained intact, and was taken out within the prescribed transit time. Where the vehicle crossed the State boundary, reached the exit check post in time, unloaded nothing within the State, and the goods matched in quality, quantity, and specification, detention on inquiries into source, origin, consignee, or destination is unwarranted. The article states that such detention and seizure are illegal and unsustainable, and the goods are liable to be released. en-us Tue, 11 Jul 2006 00:00:00 +0530 Mon, 30 Nov 2015 12:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175626 Under Section 28-B read with Rule 87 of the U.P. Trade Tax Act and Rules, the tax authority's inquiry in transit movement is confined to whether the consignment entered the State, remained intact, and was taken out within the prescribed transit time. Where the vehicle crossed the State boundary, reached the exit check post in time, unloaded nothing within the State, and the goods matched in quality, quantity, and specification, detention on inquiries into source, origin, consignee, or destination is unwarranted. The article states that such detention and seizure are illegal and unsustainable, and the goods are liable to be released. Case-Laws VAT and Sales Tax Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175626