https://www.taxtmi.com/caselaws?id=337498 Transit protection under the U.P. VAT regime applies only to genuine movement of goods supported by truthful documents; sham transit based on bogus invoices, fictitious TIN details, false consignor or consignee particulars, and suppression of the real destination is treated as tax evasion. On that reasoning, seizure of goods and demand of cash security under Section 48 are valid where the movement is a colourable device and not protected interstate transit under Section 52. The text also states that the Delhi-U.P. border area of Ghaziabad is within Uttar Pradesh, and transporters cannot claim total ignorance when accompanying papers are fictitious and the transaction is part of evasion. en-us Mon, 09 Jan 2017 00:00:00 +0530 Wed, 11 Jan 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337498 Transit protection under the U.P. VAT regime applies only to genuine movement of goods supported by truthful documents; sham transit based on bogus invoices, fictitious TIN details, false consignor or consignee particulars, and suppression of the real destination is treated as tax evasion. On that reasoning, seizure of goods and demand of cash security under Section 48 are valid where the movement is a colourable device and not protected interstate transit under Section 52. The text also states that the Delhi-U.P. border area of Ghaziabad is within Uttar Pradesh, and transporters cannot claim total ignorance when accompanying papers are fictitious and the transaction is part of evasion. Case-Laws VAT and Sales Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337498