https://www.taxtmi.com/caselaws?id=467430 Detention of a goods vehicle under the Andhra Pradesh General Sales Tax Act is justified only where concrete facts create a reasonable doubt that the movement is a camouflage for local sale or tax evasion. Where the transport is supported by documents such as a way bill, challans and consignment note showing inter-State movement, the absence of one particular delivery note form does not by itself authorise detention or refusal of a transit pass. The document states that such detention was unauthorised, and that release of the goods and issue of the transit pass followed. en-us Tue, 22 Apr 1997 00:00:00 +0530 Wed, 18 Mar 2026 18:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467430 Detention of a goods vehicle under the Andhra Pradesh General Sales Tax Act is justified only where concrete facts create a reasonable doubt that the movement is a camouflage for local sale or tax evasion. Where the transport is supported by documents such as a way bill, challans and consignment note showing inter-State movement, the absence of one particular delivery note form does not by itself authorise detention or refusal of a transit pass. The document states that such detention was unauthorised, and that release of the goods and issue of the transit pass followed. Case-Laws GST Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467430