1994 (4) TMI 360

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..... T.L. VISWANATHA IYER, J.- Having regard to the documents produced before this Court, namely, exhibits P1 and P2, I think that the detention of the goods at the check-post cannot be sustained. It .....

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..... o is transporting the goods to Tamil Nadu was not a registered dealer is not relevant nor sufficient to infer an attempt at evasion of tax which is so essential to sustain a detention under section 29 .....

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