https://www.taxtmi.com/caselaws?id=161288 Section 42 of the Tamil Nadu General Sales Tax Act permits detention of goods in transit only where the statutory contingencies are present, such as non-payment of tax, improper accounting of the sale or purchase, or a need to prevent tax evasion under the Act. Detention based on omission of TNGST and CST registration numbers in the invoice, or on alleged liability to entry tax under a separate law, falls outside that statutory basis. The provision is confined to sales tax liability under the governing Act, and check-post action cannot rest on extraneous considerations. en-us Fri, 29 Aug 2003 00:00:00 +0530 Mon, 13 Jan 2014 17:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161288 Section 42 of the Tamil Nadu General Sales Tax Act permits detention of goods in transit only where the statutory contingencies are present, such as non-payment of tax, improper accounting of the sale or purchase, or a need to prevent tax evasion under the Act. Detention based on omission of TNGST and CST registration numbers in the invoice, or on alleged liability to entry tax under a separate law, falls outside that statutory basis. The provision is confined to sales tax liability under the governing Act, and check-post action cannot rest on extraneous considerations. Case-Laws VAT and Sales Tax Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161288