https://www.taxtmi.com/caselaws?id=158911 Check-post detention under the Tamil Nadu General Sales Tax Act is confined to cases where documents or surrounding material prima facie indicate a taxable intra-State sale or purchase and possible tax evasion. On the facts described, the goods were supported as a stock transfer from West Bengal to Tuticorin through transit via Coimbatore, with way bills, despatch challans and transfer papers, so detention had no basis. A demand for advance tax could not stand without a prima facie taxable transaction, and compounding could not be forced because it is an elective option and the offence was not specifically identified. The detention and monetary demands were quashed and release ordered without conditions. en-us Tue, 24 Sep 1996 00:00:00 +0530 Sat, 09 Nov 2013 13:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158911 Check-post detention under the Tamil Nadu General Sales Tax Act is confined to cases where documents or surrounding material prima facie indicate a taxable intra-State sale or purchase and possible tax evasion. On the facts described, the goods were supported as a stock transfer from West Bengal to Tuticorin through transit via Coimbatore, with way bills, despatch challans and transfer papers, so detention had no basis. A demand for advance tax could not stand without a prima facie taxable transaction, and compounding could not be forced because it is an elective option and the offence was not specifically identified. The detention and monetary demands were quashed and release ordered without conditions. Case-Laws VAT and Sales Tax Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158911