https://www.taxtmi.com/caselaws?id=345435 A check post officer has no jurisdiction to determine the tax character of imported goods or to levy compounding fee and one-time tax on the basis that the transaction is a local sale. Where goods are imported for a project and are supported by bill of entry and related import documents, the question whether the movement is a sale within the State or a sale in the course of import falls within the assessing officer's domain. The check post officer may only verify whether the consignment carries the documents required after customs clearance. The levy and detention were therefore without jurisdiction and were set aside, leaving assessment to be completed in accordance with law. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 18 Jul 2017 10:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345435 A check post officer has no jurisdiction to determine the tax character of imported goods or to levy compounding fee and one-time tax on the basis that the transaction is a local sale. Where goods are imported for a project and are supported by bill of entry and related import documents, the question whether the movement is a sale within the State or a sale in the course of import falls within the assessing officer's domain. The check post officer may only verify whether the consignment carries the documents required after customs clearance. The levy and detention were therefore without jurisdiction and were set aside, leaving assessment to be completed in accordance with law. Case-Laws VAT and Sales Tax Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345435