Goods in Transit — State Tax Officer had requested for an extension of time for conducting inspection of the goods and conveyance from the Joint Commissioner of State Tax, pursuant to which, such period for conduct of inspection was extended for a further period of three days. Despite of expiry of this period, no report was prepared. By way of interim relief, the respondent was directed to forthwith release the conveyance together with the goods contained therein.
— A.K. Overseas Vs. State of Gujarat  17 TAXLOK.COM 072 (Gujarat)