https://www.taxtmi.com/caselaws?id=160207 A compounding fee for detention at a check-post could be levied only where tax evasion was established at the time of interception. As the goods were accompanied by valid transit memos, form 45-A and other proper documents, no evasion was shown at detention and the statutory basis for levy was absent. The levy was therefore without jurisdiction and was set aside, with refund directed. Any later sale in Chennai, if taxable, had to be assessed separately under the Tamil Nadu General Sales Tax Act, 1959. en-us Mon, 08 Feb 1999 00:00:00 +0530 Wed, 11 Dec 2013 16:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160207 A compounding fee for detention at a check-post could be levied only where tax evasion was established at the time of interception. As the goods were accompanied by valid transit memos, form 45-A and other proper documents, no evasion was shown at detention and the statutory basis for levy was absent. The levy was therefore without jurisdiction and was set aside, with refund directed. Any later sale in Chennai, if taxable, had to be assessed separately under the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Mon, 08 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160207