https://www.taxtmi.com/caselaws?id=158290 Detention of goods in transit under section 42 of the Tamil Nadu General Sales Tax Act, 1959 is confined to verifying whether the goods carried involved a sale or purchase and whether the tax due on that transaction was properly paid or accounted for in the accompanying documents. The detention order failed to show any examination of those statutory questions, and the form XX declaration was not found false or bogus. The grounds based on unloading at a different place, alleged disobedience of stop directions, and suspicion were not supported by material. The detention was therefore unauthorised and the consignment was liable to be released. en-us Tue, 12 Mar 1996 00:00:00 +0530 Sat, 19 Oct 2013 16:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158290 Detention of goods in transit under section 42 of the Tamil Nadu General Sales Tax Act, 1959 is confined to verifying whether the goods carried involved a sale or purchase and whether the tax due on that transaction was properly paid or accounted for in the accompanying documents. The detention order failed to show any examination of those statutory questions, and the form XX declaration was not found false or bogus. The grounds based on unloading at a different place, alleged disobedience of stop directions, and suspicion were not supported by material. The detention was therefore unauthorised and the consignment was liable to be released. Case-Laws VAT and Sales Tax Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158290