https://www.taxtmi.com/caselaws?id=338649 Detention of goods under the Tamil Nadu VAT framework cannot rest solely on non-production of online Form JJ and the transporter's Form MM where invoice and lorry receipt are available and the movement is claimed as a stock transfer. Section 69 of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 15 of the Tamil Nadu Value Added Tax Rules, 2007 requires a sale bill or equivalent supporting document, and the absence of computer-generated forms alone does not justify detention if the statutory documentation is otherwise satisfied. On the stated facts, the detention order and consequential demand for tax and compounding fee were held unsustainable, and release of the goods and vehicle followed. en-us Tue, 24 Jan 2017 00:00:00 +0530 Thu, 09 Feb 2017 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338649 Detention of goods under the Tamil Nadu VAT framework cannot rest solely on non-production of online Form JJ and the transporter's Form MM where invoice and lorry receipt are available and the movement is claimed as a stock transfer. Section 69 of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 15 of the Tamil Nadu Value Added Tax Rules, 2007 requires a sale bill or equivalent supporting document, and the absence of computer-generated forms alone does not justify detention if the statutory documentation is otherwise satisfied. On the stated facts, the detention order and consequential demand for tax and compounding fee were held unsustainable, and release of the goods and vehicle followed. Case-Laws VAT and Sales Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338649