https://www.taxtmi.com/caselaws?id=222004 Goods in transit accompanied by the tax invoice and Form 16 certificate of ownership could not be detained under the Kerala Value Added Tax Act on the demand for additional documents not required by law. The detention notice itself recorded the invoice, and the Court found that a further insistence on documents such as an approved municipal plan was unwarranted to establish the genuineness of movement. Detention was therefore unjustified, and release of the goods on execution of a simple bond was directed, while the authorities were left free to complete adjudication on the merits. en-us Wed, 13 Mar 2013 00:00:00 +0530 Tue, 09 Apr 2013 07:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222004 Goods in transit accompanied by the tax invoice and Form 16 certificate of ownership could not be detained under the Kerala Value Added Tax Act on the demand for additional documents not required by law. The detention notice itself recorded the invoice, and the Court found that a further insistence on documents such as an approved municipal plan was unwarranted to establish the genuineness of movement. Detention was therefore unjustified, and release of the goods on execution of a simple bond was directed, while the authorities were left free to complete adjudication on the merits. Case-Laws VAT and Sales Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222004