Friday 14 August 2015

Vehicles carrying goods couldn't be intercepted just because they were plying on a diversified route

CST & VAT : Tamil Nadu VAT - Where Commercial Tax Officer intercepted vehicles carrying goods of assessee and detained goods along with vehicles for reason that vehicles travelled in a diversified route, there is no provision in VAT Act that in case of taking a diversified route from regular route, Commercial Tax Officer was entitled to intercept vehicles

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