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2016 (11) TMI 129 - HC - VAT and Sales TaxDetention notice - Online Form-JJ and Form-MM have not been submitted and the genuineness of the transaction has to be verified in order to safeguard the interests of the Revenue - Held that: - a bill of sale or delivery note in Form JJ generated from the website of the Commercial Taxes Department along with the transporter's way bill in Form MM generated from the website of the said Department and goods vehicle record or trip sheet or log book have to be produced - the petitioner has produced the Invoice and Lorry receipt and these can very well be verified by the fourth respondent and merely because the computerised online Forms JJ / MM have not been produced that cannot be a sole reason for detaining the goods - Decided in favor of assessee.
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