https://www.taxtmi.com/caselaws?id=261503 Detention of goods in transit under the Tamil Nadu VAT regime was found unjustified where the carrier produced the invoice, LR copy and other accompanying transport documents, and the invoices showed the consignee's TIN number. Section 67(5) and Rule 15(3) were read to require prescribed transit documents, but the Court treated valid invoices and supporting transport records as sufficient compliance on these facts. The circular relied upon further clarified that movement of goods with a valid invoice does not, by itself, constitute an offence relating to movement of goods. The goods and vehicle were therefore released. en-us Wed, 24 Jun 2015 00:00:00 +0530 Tue, 14 Jul 2015 07:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261503 Detention of goods in transit under the Tamil Nadu VAT regime was found unjustified where the carrier produced the invoice, LR copy and other accompanying transport documents, and the invoices showed the consignee's TIN number. Section 67(5) and Rule 15(3) were read to require prescribed transit documents, but the Court treated valid invoices and supporting transport records as sufficient compliance on these facts. The circular relied upon further clarified that movement of goods with a valid invoice does not, by itself, constitute an offence relating to movement of goods. The goods and vehicle were therefore released. Case-Laws VAT and Sales Tax Wed, 24 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261503