https://www.taxtmi.com/caselaws?id=758518 Security could not be demanded under the VAT law for goods in transit where the consignments were supported by invoice, weighment slip, gate pass, import form and trip sheet, and the import details had also been uploaded on the departmental website. The later assessment accepted the sale and purchase documents and finalised the transaction, and no material showed an intent to evade tax. On these facts, the demand of security under Section 48 was held unsustainable. en-us Mon, 05 Aug 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758518 Security could not be demanded under the VAT law for goods in transit where the consignments were supported by invoice, weighment slip, gate pass, import form and trip sheet, and the import details had also been uploaded on the departmental website. The later assessment accepted the sale and purchase documents and finalised the transaction, and no material showed an intent to evade tax. On these facts, the demand of security under Section 48 was held unsustainable. Case-Laws VAT / Sales Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758518