https://www.taxtmi.com/caselaws?id=330560 Where a consignment is an inter-State movement from the originating State and has already suffered tax there, the destination State cannot assume taxing or compounding jurisdiction merely by issuing detention or compounding notices. The text also notes that when the detention challenge goes to the very authority to proceed, the petitioner need not be driven to an alternate revisional remedy. On the stated facts, the transport documents required for detention were available, Section 69 of the Tamil Nadu Value Added Tax Act was satisfied, and Sections 9(1) and 9(2) of the Central Sales Tax Act placed levy and collection in the originating State. The notices were therefore without jurisdiction and liable to be quashed. en-us Mon, 11 Jul 2016 00:00:00 +0530 Fri, 29 Jul 2016 12:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330560 Where a consignment is an inter-State movement from the originating State and has already suffered tax there, the destination State cannot assume taxing or compounding jurisdiction merely by issuing detention or compounding notices. The text also notes that when the detention challenge goes to the very authority to proceed, the petitioner need not be driven to an alternate revisional remedy. On the stated facts, the transport documents required for detention were available, Section 69 of the Tamil Nadu Value Added Tax Act was satisfied, and Sections 9(1) and 9(2) of the Central Sales Tax Act placed levy and collection in the originating State. The notices were therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330560