https://www.taxtmi.com/caselaws?id=189496 Goods in transit accompanied by the required documents could not be seized merely because the authority considered them to be of superior quality to the description in the papers, as such quality assessment is not a statutory ground for seizure. Seizure was also not supported by the fact that the purchasing dealer was unregistered, where the department did not dispute the genuineness or bona fides of the consignor or consignee. Applying the statutory framework, including Section 28-B of the U.P. Trade Tax Act, 1948, the seizure order and consequential orders were unsustainable and were set aside in favour of the assessee. en-us Mon, 11 Nov 2013 00:00:00 +0530 Wed, 15 Mar 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189496 Goods in transit accompanied by the required documents could not be seized merely because the authority considered them to be of superior quality to the description in the papers, as such quality assessment is not a statutory ground for seizure. Seizure was also not supported by the fact that the purchasing dealer was unregistered, where the department did not dispute the genuineness or bona fides of the consignor or consignee. Applying the statutory framework, including Section 28-B of the U.P. Trade Tax Act, 1948, the seizure order and consequential orders were unsustainable and were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 11 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189496