https://www.taxtmi.com/article/detailed?id=5501 Section 70 mandates a transit pass for Sixth Schedule goods entering Tamil Nadu en route elsewhere; the vehicle owner or person in charge must obtain a Form LL pass at the first check post, present it at the last check post, and comply with inspection and time-limit provisions. Extensions may be granted for unavoidable delay. Noncompliance deems the goods sold in Tamil Nadu, imposes joint and several tax liability and a penalty of 150% of the tax, and places the onus on the original introducer to prove removal when goods are moved to other conveyances. en-us Thu, 27 Feb 2014 11:09:05 +0530 Thu, 27 Feb 2014 11:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5501 Section 70 mandates a transit pass for Sixth Schedule goods entering Tamil Nadu en route elsewhere; the vehicle owner or person in charge must obtain a Form LL pass at the first check post, present it at the last check post, and comply with inspection and time-limit provisions. Extensions may be granted for unavoidable delay. Noncompliance deems the goods sold in Tamil Nadu, imposes joint and several tax liability and a penalty of 150% of the tax, and places the onus on the original introducer to prove removal when goods are moved to other conveyances. Articles Value Added Tax - VAT and CST Thu, 27 Feb 2014 11:09:05 +0530 https://www.taxtmi.com/article/detailed?id=5501