TMI Blog2016 (9) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... ck Post Officers as well as Assessing Officers, as a guiding principle, as to how the documents have to be verified and as to what are the records required to be produced by the transporter while the goods cross a check post. It has been observed in the circular that if certain forms are not available, then it is open to the officers to see the other records available, which are accompanying the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition itself is taken up for final disposal. 2. The order impugned in this writ petition is a notice issued pursuant to the goods detention notice dated 11.9.2016. 3. The only reason for detention of goods, as mentioned in the goods detention notice, is that the goods transported from Sultanpur to Chennai were accompanied by defective documents more particularly that the consignee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016, the fourth respondent has clearly stated as to what is present Rule 15, which stood substituted under the Tamil Nadu Value Added Tax Act, 2006. The said Rule states that a bill of sale or a 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 a goods ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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