https://www.taxtmi.com/caselaws?id=335918 Surrender of the transit pass at the last check post satisfied the statutory requirement under Section 70(2)(b) of the Tamil Nadu Value Added Tax Act, 2006. Detention of the vehicle and goods could not be sustained merely because the vehicle was intercepted later inside the State, where there was no allegation of offloading, partial offloading, or any other irregularity and the invoice matched the full load being carried. The delay in crossing the border, by itself, was held insufficient to justify detention. The detention order was therefore set aside and release of the vehicle and goods was directed forthwith. en-us Thu, 24 Nov 2016 00:00:00 +0530 Tue, 13 Dec 2016 10:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335918 Surrender of the transit pass at the last check post satisfied the statutory requirement under Section 70(2)(b) of the Tamil Nadu Value Added Tax Act, 2006. Detention of the vehicle and goods could not be sustained merely because the vehicle was intercepted later inside the State, where there was no allegation of offloading, partial offloading, or any other irregularity and the invoice matched the full load being carried. The delay in crossing the border, by itself, was held insufficient to justify detention. The detention order was therefore set aside and release of the vehicle and goods was directed forthwith. Case-Laws VAT and Sales Tax Thu, 24 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335918