https://www.taxtmi.com/caselaws?id=218599 Where goods were transported outside the State under a valid e-transit pass issued by the competent authority and delivered within the prescribed time, detention could not be justified on the footing of an intrastate sale. The applicable provisions required transport documents to accompany the goods and required the consignor to obtain and deliver the transit pass within the prescribed period; once those conditions were met, the legal basis for detention fell away. As the notice for composition proceedings was only consequential to the detention, it also could not stand. The notices were therefore set aside in favour of the assessee. en-us Wed, 07 Nov 2012 00:00:00 +0530 Tue, 20 Nov 2012 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218599 Where goods were transported outside the State under a valid e-transit pass issued by the competent authority and delivered within the prescribed time, detention could not be justified on the footing of an intrastate sale. The applicable provisions required transport documents to accompany the goods and required the consignor to obtain and deliver the transit pass within the prescribed period; once those conditions were met, the legal basis for detention fell away. As the notice for composition proceedings was only consequential to the detention, it also could not stand. The notices were therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218599