https://www.taxtmi.com/caselaws?id=460950 Non-production of transport documents at the time of interception justified detention and confiscation under the U.P. VAT Act, because the papers were not made available to the checking authority when required and were produced only after an unexplained three-day delay. The Court preferred the driver's contemporaneous statement over the dealer's later explanation that the documents had been handed over inside the factory gate, and held that the lapse was not a mere technical irregularity warranting indulgence. On those facts, the seizure and confiscation were sustained. en-us Tue, 25 Mar 2014 00:00:00 +0530 Tue, 04 Mar 2025 18:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460950 Non-production of transport documents at the time of interception justified detention and confiscation under the U.P. VAT Act, because the papers were not made available to the checking authority when required and were produced only after an unexplained three-day delay. The Court preferred the driver's contemporaneous statement over the dealer's later explanation that the documents had been handed over inside the factory gate, and held that the lapse was not a mere technical irregularity warranting indulgence. On those facts, the seizure and confiscation were sustained. Case-Laws VAT / Sales Tax Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460950