https://www.taxtmi.com/caselaws?id=233701 Goods accompanied by sales invoices and a transit pass under the Tamil Nadu Value Added Tax Act, 2006 were detained for alleged defects in Form JJ and transport particulars. The operative point was that the authority could verify the transaction and insist on tax payment or security where necessary, even though the defect cited was limited to the missing printed serial number and an error in transport details. Release of the goods was directed on payment of the tax demanded and furnishing a bank guarantee for the compounding fee, while the right to seek revision before the competent authority was preserved. en-us Tue, 26 Mar 2013 00:00:00 +0530 Wed, 16 Jul 2014 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233701 Goods accompanied by sales invoices and a transit pass under the Tamil Nadu Value Added Tax Act, 2006 were detained for alleged defects in Form JJ and transport particulars. The operative point was that the authority could verify the transaction and insist on tax payment or security where necessary, even though the defect cited was limited to the missing printed serial number and an error in transport details. Release of the goods was directed on payment of the tax demanded and furnishing a bank guarantee for the compounding fee, while the right to seek revision before the competent authority was preserved. Case-Laws VAT and Sales Tax Tue, 26 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233701