1996 (3) TMI 511 - AT - VAT and Sales Tax

Summary

The petitioner's consignment of brass dross was detained at a check-post on improper grounds related to tax liability under the Central Sales Tax Act, 1956. The order of detention was set aside by the Tribunal as it lacked legal support. The Assistant Commissioner's subsequent order for release based on a misinterpretation of the law was also overturned. The Tribunal ordered the immediate release of the consignment and emphasized that detentions should only be made to prevent tax evasion, not for irrelevant reasons. The petition was allowed. (1996 (3) TMI 511 - TAMIL NADU TAXATION SPECIAL TRIBUNAL)