https://www.taxtmi.com/caselaws?id=395575 A State check post authority has no jurisdiction to levy tax or invoke compounding under the Tamil Nadu Value Added Tax Act, 2006 where the goods originated outside the State and no taxable event occurred within Tamil Nadu; the detention and demand were unsustainable on that basis. Exemption under section 6(2) of the Central Sales Tax Act, 1956 applies only to a subsequent inter-State sale effected by transfer of documents of title during movement, and the claimed E1 treatment failed because the statutory conditions were not met. The impugned orders were set aside and the writ petitions were allowed. en-us Tue, 19 May 2020 00:00:00 +0530 Fri, 29 May 2020 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395575 A State check post authority has no jurisdiction to levy tax or invoke compounding under the Tamil Nadu Value Added Tax Act, 2006 where the goods originated outside the State and no taxable event occurred within Tamil Nadu; the detention and demand were unsustainable on that basis. Exemption under section 6(2) of the Central Sales Tax Act, 1956 applies only to a subsequent inter-State sale effected by transfer of documents of title during movement, and the claimed E1 treatment failed because the statutory conditions were not met. The impugned orders were set aside and the writ petitions were allowed. Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395575