TMI Blog2014 (8) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... e Added Tax Act, 2006 and the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax - Following decision of Volvo India Pvt. Ltd. Versus The Deputy Commercial Tax Officer [2013 (4) TMI 100 - MADRAS HIGH COURT] - Decided conditionally in favour of assessee. - Writ Petition No.13397 of 2014 and M.P.No.1 of 2014 - - - Dated:- 8-5-2014 - R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 and he is an assessee on the file of the Commercial Tax Officer, Arni assessment Circle. The petitioner is effecting the purchase from MRF Tyres, Vellore Depot and he is not effecting any interstate purchase. When there is no stock of tyres in the shop of the petitioner, they helps the customers for getting the tyres from other dealer at Chittoor, Andhrapradesh. The dealer M/s.Shriram Tyres, Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner should be allowed to pursue the said remedy before the authority concerned on merits by way of a revision under Section 54 of the TNVAT Act, 2006. 5. Heard Mrs.Kanmani Annamalai, learned Special Government Pleader (Tax) , who states that the authority will consider the claim for release of goods on payment of tax demanded. 6. A similar plea has already been considered by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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