https://www.taxtmi.com/caselaws?id=163291 Imported goods purchased on a high-sea sale basis and still warehoused under customs control, without clearance for home consumption, were treated as beyond the State sales tax authorities' detention reach at that stage. The Court's reasoning was that so long as the goods remained with customs, the authorities could not proceed on an assumption of clandestine removal and invoke the penal machinery under the Tamil Nadu General Sales Tax Act. On that basis, the detention orders and consequential levy were found unsustainable, and relief was granted to the assessee. en-us Thu, 25 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163291 Imported goods purchased on a high-sea sale basis and still warehoused under customs control, without clearance for home consumption, were treated as beyond the State sales tax authorities' detention reach at that stage. The Court's reasoning was that so long as the goods remained with customs, the authorities could not proceed on an assumption of clandestine removal and invoke the penal machinery under the Tamil Nadu General Sales Tax Act. On that basis, the detention orders and consequential levy were found unsustainable, and relief was granted to the assessee. Case-Laws VAT and Sales Tax Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163291