Goods seized during transit due to lack of proper documentation, HC upholds tax liability.

The High Court upheld the tax liability for goods seized during transit due to improper documentation, dismissing a civil revision under Section 86 of the Rajasthan Sales Tax Act, 1994. The court, exercising jurisdiction under Section 22A, clarified that "goods in transport" refers to goods handed to a carrier but not yet delivered. As none of the five consignees confirmed receipt and one filed a complaint against the petitioner, the goods were deemed in transit at the time of seizure, necessitating proper documentation to avoid penalties. The civil revision was consequently dismissed. .....

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