2001 (10) TMI 886 - SC - VAT and Sales Tax

Detention of vehicles - Held that - Appeal allowed. Appellant assertions made in the petitions are true. Since the relevant forms are not available and have not been printed, the vehicles in question cannot have the obligation of carrying those forms with the vehicle nor the vehicle could be detained for not carrying the forms in question.

Summary

The Supreme Court allowed the appeals stating that the prescribed forms under the Delhi Sales Tax Act were not printed or made available, so vehicles could not be detained for not carrying them. The direction remains valid until the forms are printed and made available by the Government.