https://www.taxtmi.com/caselaws?id=191312 Goods in transit may be detained under the Kerala VAT regime where the checking officer has reason to suspect improper documents or attempted tax evasion. A Form No.16 certificate for transportation other than in pursuance of a sale does not prevent detention if suspicion arises. The detention power under Section 47(2) is distinct from the later penal process under Sections 47(5) and 47(6), which requires enquiry and a finding of actual attempted evasion before penalty can be imposed. On the facts stated, the detention notices were upheld. en-us Wed, 16 Sep 2015 00:00:00 +0530 Thu, 30 Mar 2017 09:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191312 Goods in transit may be detained under the Kerala VAT regime where the checking officer has reason to suspect improper documents or attempted tax evasion. A Form No.16 certificate for transportation other than in pursuance of a sale does not prevent detention if suspicion arises. The detention power under Section 47(2) is distinct from the later penal process under Sections 47(5) and 47(6), which requires enquiry and a finding of actual attempted evasion before penalty can be imposed. On the facts stated, the detention notices were upheld. Case-Laws VAT and Sales Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191312