https://www.taxtmi.com/caselaws?id=263912 Goods in transit accompanied by KK Forms, bill of entry, sale bill and e-transit passes could not be detained merely because the transit pass was not produced mid-transit or because there was a discrepancy between the invoice value and the KK Form value. The Madras HC noted that Section 70(1)(b) of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 15(17)(bb) required the transit pass to be delivered at the last check post or barrier before exit from the State, so absence of the pass before that stage did not by itself justify detention. The accompanying documents called for verification rather than immediate seizure, and the detention was therefore held unsustainable, with release of the goods directed. en-us Fri, 03 Jul 2015 00:00:00 +0530 Sat, 12 Sep 2015 07:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263912 Goods in transit accompanied by KK Forms, bill of entry, sale bill and e-transit passes could not be detained merely because the transit pass was not produced mid-transit or because there was a discrepancy between the invoice value and the KK Form value. The Madras HC noted that Section 70(1)(b) of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 15(17)(bb) required the transit pass to be delivered at the last check post or barrier before exit from the State, so absence of the pass before that stage did not by itself justify detention. The accompanying documents called for verification rather than immediate seizure, and the detention was therefore held unsustainable, with release of the goods directed. Case-Laws VAT and Sales Tax Fri, 03 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263912