https://www.taxtmi.com/caselaws?id=166379 Goods transported after resale under an inter-State sale, with invoice and transport documents available and tax already paid under the Central sales tax regime, were not liable to detention under section 42 of the Tamil Nadu General Sales Tax Act, 1959; detention in those circumstances was beyond jurisdiction. A direct demand for tax, surcharge and twice the tax as compounding fee under section 46(1)(a) could not be imposed without first following the statutory assessment process, including notice and opportunity to be heard; the compounding order was therefore without jurisdiction. The writ petitions succeeded, the impugned orders were set aside, and the authorities were left free to proceed afresh in accordance with law. en-us Wed, 01 Dec 2010 00:00:00 +0530 Mon, 22 Sep 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166379 Goods transported after resale under an inter-State sale, with invoice and transport documents available and tax already paid under the Central sales tax regime, were not liable to detention under section 42 of the Tamil Nadu General Sales Tax Act, 1959; detention in those circumstances was beyond jurisdiction. A direct demand for tax, surcharge and twice the tax as compounding fee under section 46(1)(a) could not be imposed without first following the statutory assessment process, including notice and opportunity to be heard; the compounding order was therefore without jurisdiction. The writ petitions succeeded, the impugned orders were set aside, and the authorities were left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166379