Intra-state movement cannot trigger Form JJ detention where Section 67-A applies only to goods entering from outside the State.

Section 67-A of the Tamil Nadu Value Added Tax Act applies only when a goods vehicle enters the State from outside to a destination within the State, so an advance inward way bill may be demanded for notified goods in that situation. Goods moved from Coimbatore to Chennai for local sale were not entering the State from outside, and the statutory condition for insisting on online Form JJ was absent. On that basis, detention and compounding based on non-production of Form JJ were legally unsustainable and liable to be quashed.

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Issues: Whether goods moving within the State from Coimbatore to Chennai could be detained for want of online Form JJ under Section 67-A of the Tamil Nadu Value Added Tax Act, 2006.

Analysis: Section 67-A applies only when a goods vehicle enters the State from a place outside the State to a destination within the State, and the prescribed advance inward way bill may then be demanded for notified goods. The record showed that the goods were being transported from Coimbatore to Chennai for local sale and were not entering the State from outside. Although the goods were notified goods, the statutory condition for invoking Section 67-A was absent, so insistence on online Form JJ was legally unsustainable.

Conclusion: The detention and compounding action were without application of Section 67-A and were liable to be quashed in favour of the petitioner.

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