https://www.taxtmi.com/caselaws?id=182246 Section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 permits detention of a transit vehicle only as an ancillary measure to enable seizure of goods when the declaration is unsatisfactory or compliance is lacking. The authority may seize the goods and must issue the statutory receipt, but it cannot retain the truck beyond the time necessary for that seizure. Once the goods are unloaded, seized and properly secured, the vehicle must be released. The Gujarat High Court therefore treated continued detention of the truck as unjustified after seizure of the goods. en-us Wed, 04 Mar 2015 00:00:00 +0530 Fri, 06 May 2016 10:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182246 Section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 permits detention of a transit vehicle only as an ancillary measure to enable seizure of goods when the declaration is unsatisfactory or compliance is lacking. The authority may seize the goods and must issue the statutory receipt, but it cannot retain the truck beyond the time necessary for that seizure. Once the goods are unloaded, seized and properly secured, the vehicle must be released. The Gujarat High Court therefore treated continued detention of the truck as unjustified after seizure of the goods. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182246