https://www.taxtmi.com/caselaws?id=339455 Section 67-A of the Tamil Nadu Value Added Tax Act applies only when a goods vehicle enters the State from outside to a destination within the State, so an advance inward way bill may be demanded for notified goods in that situation. Goods moved from Coimbatore to Chennai for local sale were not entering the State from outside, and the statutory condition for insisting on online Form JJ was absent. On that basis, detention and compounding based on non-production of Form JJ were legally unsustainable and liable to be quashed. en-us Wed, 25 Jan 2017 00:00:00 +0530 Tue, 28 Feb 2017 11:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339455 Section 67-A of the Tamil Nadu Value Added Tax Act applies only when a goods vehicle enters the State from outside to a destination within the State, so an advance inward way bill may be demanded for notified goods in that situation. Goods moved from Coimbatore to Chennai for local sale were not entering the State from outside, and the statutory condition for insisting on online Form JJ was absent. On that basis, detention and compounding based on non-production of Form JJ were legally unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 25 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339455