2002 (9) TMI 813 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana allowed the writ petition filed by a registered dealer under the Punjab General Sales Tax Act, directing the detaining officer to release the goods after the dealer furnished a surety bond. The court ruled that the detaining officer cannot compel a registered dealer to provide a bank guarantee or cash security, as these are only required from non-registered dealers. The orders for detention were quashed, and the goods were to be released immediately. (Case citation: 2002 (9) TMI 813 - PUNJAB AND HARYANA HIGH COURT)