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2016 (6) TMI 1204 - MADRAS HIGH COURTDetention of goods - detention on the ground that without “e” transit pass, the goods are moved - offence u/s 70(2)(c), 71(3)(d), 71(3)(e) and 71(5)(a) of TNVAT Act, 2006 - Held that: - in Tvl.Sodhi Transport Co. and Another Vs.State of U.P [1986 (3) TMI 303 - SUPREME COURT OF INDIA], it was held that in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved with the transit pass in question had actually crossed the borders of the State, such evidences may be accepted by the Assessing Authority as an evidence of inter-state movement of goods. The officers of the Department were also cautioned that this cannot be accepted for repeated violations - this is the first occasion where the petitioner's goods have been detained and the petitioner has not come to the adverse notice of the Department on the earlier occasions - goods directed to be released with a direction to the petitioner to remit a sum of ₹ 2,000/- towards fine - petition allowed - decided in favor of petitioner.
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