1994 (4) TMI 360 - HC - VAT and Sales Tax

Summary

The High Court of Kerala quashed the detention of goods at a check-post as the petitioner had purchased the goods from a Depot Range Officer and was transporting them himself. The court found that the petitioner not being a registered dealer was not sufficient to infer tax evasion. The detention notice was quashed, and any security collected from the petitioner was ordered to be refunded. The petition was allowed. [1994 (4) TMI 360 - KERALA HIGH COURT]