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2016 (3) TMI 692 - GUJARAT HIGH COURTValidity of seizure memo issued by commercial Tax Officer - Section 68(4)(b) of the Gujarat Value Added Tax Act, 2003 - Business of trading in ceramic tiles - Truck detained on non-submission of required documents - Truck stopped at a place other than check-post or barrier and respondent was not an officer-in-charge of the check-post or barrier as contemplated under Section 68 - Held that:- the action taken by the respondent in issuing the seizure memo under section 68(4)(b) of the GVAT Act is without any authority of law and therefore, it is not sustainable. - Decided in favour of appellant
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