Section 67(3)(a) in Tamil Nadu Value Added Tax Act, 2006
(a)(i)that the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has been paid, or(ii)that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the documents referred to in sub-section (5), the said officer shall release the goods vehicle or boat with the goods carried; or