https://www.taxtmi.com/caselaws?id=233843 Detention and demand under the transit-check provisions could not be sustained where the underlying levy was inapplicable to the goods. The notice assumed that entry tax was payable on an excavator under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 and treated non-payment as a basis for detention and security demand. The court noted that the excavator was not exigible to entry tax and that its purchase in Karnataka on payment of central sales tax was undisputed, so the action rested on an inapplicable taxing provision. The detention notice and consequential demand were therefore without jurisdiction and liable to be set aside. en-us Tue, 21 Aug 2012 00:00:00 +0530 Mon, 21 Jul 2014 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233843 Detention and demand under the transit-check provisions could not be sustained where the underlying levy was inapplicable to the goods. The notice assumed that entry tax was payable on an excavator under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 and treated non-payment as a basis for detention and security demand. The court noted that the excavator was not exigible to entry tax and that its purchase in Karnataka on payment of central sales tax was undisputed, so the action rested on an inapplicable taxing provision. The detention notice and consequential demand were therefore without jurisdiction and liable to be set aside. Case-Laws VAT and Sales Tax Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233843