https://www.taxtmi.com/caselaws?id=190463 Goods could not be seized under section 13-A of the U.P. Trade Tax Act merely because the department disputed the nature of the transaction. The seizure power was limited to cases where the officer was satisfied that the goods were not accounted for in the dealer's books, registers, or other business documents. Here, there was no finding that the consignment was unaccounted for, and the dispute instead concerned whether the sale was inter-State and whether the goods were purchased on behalf of a principal. Those issues were to be examined in assessment proceedings, so the demand for security and seizure of the goods were not sustainable. en-us Mon, 07 Sep 1998 00:00:00 +0530 Thu, 16 Feb 2017 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190463 Goods could not be seized under section 13-A of the U.P. Trade Tax Act merely because the department disputed the nature of the transaction. The seizure power was limited to cases where the officer was satisfied that the goods were not accounted for in the dealer's books, registers, or other business documents. Here, there was no finding that the consignment was unaccounted for, and the dispute instead concerned whether the sale was inter-State and whether the goods were purchased on behalf of a principal. Those issues were to be examined in assessment proceedings, so the demand for security and seizure of the goods were not sustainable. Case-Laws VAT and Sales Tax Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190463