https://www.taxtmi.com/caselaws?id=200182 Detention of goods and levy of tax and compounding fee were found unsustainable where the movement was stated to be for repair and not a sale. The authority had accepted that no sale was involved, and physical verification showed matching IMEI numbers. The view that goods could move only on a sale or branch transfer was rejected as untenable because movement for repair also constitutes movement of goods. Due to the prolonged detention, the Court ordered conditional deposit and immediate release of the goods, while leaving the challenge to the tax and compounding fee open in appropriate proceedings. en-us Thu, 09 Feb 2017 00:00:00 +0530 Fri, 23 Mar 2018 10:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200182 Detention of goods and levy of tax and compounding fee were found unsustainable where the movement was stated to be for repair and not a sale. The authority had accepted that no sale was involved, and physical verification showed matching IMEI numbers. The view that goods could move only on a sale or branch transfer was rejected as untenable because movement for repair also constitutes movement of goods. Due to the prolonged detention, the Court ordered conditional deposit and immediate release of the goods, while leaving the challenge to the tax and compounding fee open in appropriate proceedings. Case-Laws VAT and Sales Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200182