https://www.taxtmi.com/caselaws?id=175626 Transit-pass compliance under the U.P. Trade Tax framework limits departmental scrutiny to whether goods entering the State leave within the prescribed time and remain identical to the consignment recorded in the trip sheet. Where the vehicle reaches the exit check post on time, no goods are unloaded within the State, and the goods match in quantity, quality and specification, enquiries into their source, origin, consignee or destination fall outside the permissible scope of transit verification. Detention and seizure on those irrelevant grounds are unsustainable, requiring release of the goods. 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 Transit-pass compliance under the U.P. Trade Tax framework limits departmental scrutiny to whether goods entering the State leave within the prescribed time and remain identical to the consignment recorded in the trip sheet. Where the vehicle reaches the exit check post on time, no goods are unloaded within the State, and the goods match in quantity, quality and specification, enquiries into their source, origin, consignee or destination fall outside the permissible scope of transit verification. Detention and seizure on those irrelevant grounds are unsustainable, requiring release of the goods. Case-Laws VAT and Sales Tax Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175626