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2017 (2) TMI 1155 - HC - VAT and Sales TaxDetention of goods - local sale - detention on the ground that the subject goods were not accompanied by on-line Form JJ - whether the respondent could have detained the goods for want of on-line form JJ, when goods were being ferried for local sale? - Section 67-A of the 2006 Act - Held that: - The goods in issue were the notified goods, they were not entering the state from a place outside the state - Section 67-A of the 2006 Act had no application, and therefore, the petitioner could not have been called upon to produce on-line Form JJ, which is, the Form prescribed for advance inward way bill - petition allowed - decided in favor of petitioner.
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