https://www.taxtmi.com/caselaws?id=355876 Detention of goods under the Andhra Pradesh VAT framework was held unjustified where the movement was not in connection with any sale or purchase transaction. Section 45 of the Andhra Pradesh Value Added Tax Act, 2005 permits interception and detention to prevent tax evasion only when the goods are linked to a transaction not properly accounted for, and Rule 55 on e-waybills operates in aid of that same object. On the admitted facts, a machine was transferred by the assessee from its Telangana unit to its Andhra Pradesh unit for erection, free of charge, without any sale or purchase. As that statutory condition was absent, insistence on an Andhra Pradesh e-waybill and detention of the goods were illegal and unauthorised. en-us Mon, 04 Dec 2017 00:00:00 +0530 Tue, 04 Sep 2018 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355876 Detention of goods under the Andhra Pradesh VAT framework was held unjustified where the movement was not in connection with any sale or purchase transaction. Section 45 of the Andhra Pradesh Value Added Tax Act, 2005 permits interception and detention to prevent tax evasion only when the goods are linked to a transaction not properly accounted for, and Rule 55 on e-waybills operates in aid of that same object. On the admitted facts, a machine was transferred by the assessee from its Telangana unit to its Andhra Pradesh unit for erection, free of charge, without any sale or purchase. As that statutory condition was absent, insistence on an Andhra Pradesh e-waybill and detention of the goods were illegal and unauthorised. Case-Laws VAT and Sales Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355876