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2004 (9) TMI 601 - HC - VAT and Sales TaxHeld, allowing the writ petition, that the fact that the goods were imported by the petitioner and the goods have been warehoused and yet to be cleared under section 68 of the Customs Act, 1962 for home consumption at the time of passing the detention order is not disputed. Hence, the reason given that even if the goods are warehoused, that would amount to entry into local area is nothing but illegal, arbitrary and total non-application of mind to the relevant provisions. Also the claim that mere storing in the warehouse would create liability under the Tamil Nadu General Sales Tax Act, 1959 is without any statutory backing as in order to attract levy of tax under the Tamil Nadu General Sales Tax Act, 1959 there must exist a saleable event.
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