https://www.taxtmi.com/caselaws?id=332402 Section 51 of the Punjab VAT Act, 2005 authorises detention and inspection in transit only where goods are carried in a "goods vehicle" as defined by the Act. Because the definition of goods vehicle excludes a vehicle running upon fixed rails, goods transported in rail wagons fall outside the detention power. On that reading, transit detention of such goods is without jurisdiction, and penalty proceedings based on that detention cannot be sustained. The text also notes that the exclusionary wording in the definition operates in distinct parts, reinforcing the limited scope of the statutory power. en-us Tue, 16 Aug 2016 00:00:00 +0530 Mon, 19 Mar 2018 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332402 Section 51 of the Punjab VAT Act, 2005 authorises detention and inspection in transit only where goods are carried in a "goods vehicle" as defined by the Act. Because the definition of goods vehicle excludes a vehicle running upon fixed rails, goods transported in rail wagons fall outside the detention power. On that reading, transit detention of such goods is without jurisdiction, and penalty proceedings based on that detention cannot be sustained. The text also notes that the exclusionary wording in the definition operates in distinct parts, reinforcing the limited scope of the statutory power. Case-Laws VAT and Sales Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332402