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2013 (3) TMI 589 - PUNJAB AND HARYANA HIGH COURTJurisdiction to detain the goods and the vehicle - Held that:- Action of Mr. Bangar, Assistant Excise and Taxation Commissioner, is wholly unwarranted, perverse and smacks of mala fides. The documents produced by the petitioner shows that the goods have moved from Delhi on the basis of invoice, annexure P2, the net price is f.o.r. destination. Annexure P1 is the order placed by Guru Nanak Dev University, a statutory incorporated university placing order on the petitioner for purchase of certain goods. Annexure P2 is the invoice of sale of such goods. The suspicion is not on the genuineness of the documents, but on the ground that the order was facilitated by Vicky Scientific Company and that the price has not been received. Both the reasons to say the least are not available to return a finding that it is not a case of inter-State sale. The order for purchase can be directly placed by the university as alleged by the petitioner or through the medium of another person as stated by the State. In either case, the nature of transaction does not ceases to be in the course of inter-State sale. W.P. allowed.
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