https://www.taxtmi.com/caselaws?id=191351 Whether a Sales Tax Officer could seize and detain a truck under the cited provisions of the U.P. Sales Tax Act was the central issue. The challenge was confined to the vehicle, while the goods carried in it were separately dealt with under section 13-A(6) and were not examined in this proceeding. On the truck question, the respondent did not dispute that the vehicle could not lawfully be detained and seized at that stage under the invoked provisions, and the truck was directed to be released. en-us Tue, 29 Oct 1991 00:00:00 +0530 Tue, 25 Apr 2017 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191351 Whether a Sales Tax Officer could seize and detain a truck under the cited provisions of the U.P. Sales Tax Act was the central issue. The challenge was confined to the vehicle, while the goods carried in it were separately dealt with under section 13-A(6) and were not examined in this proceeding. On the truck question, the respondent did not dispute that the vehicle could not lawfully be detained and seized at that stage under the invoked provisions, and the truck was directed to be released. Case-Laws VAT and Sales Tax Tue, 29 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191351