Goods cannot be detained merely because driver has taken a different route

Commercial Steel Company v. Assistant Commissioner of State Tax (Telangana High Court)

Detention of goods on the ground that the vehicle took a different route or reached wrong destination- The High Court observed that allegation of ‘wrong destination’ or that the driver has taken a different route is not a ground to detain the vehicle carrying the goods or levy tax or penalty. It was held that the fact that the vehicle was found at another place does not automatically lead to any presumption that there was an intention of evasion of tax. The amount collected was directed to be refunded with interest @ 6%. 

Wrongful Detention – Tax not to be collected by Coercion

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