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2013 (4) TMI 200 - HC - VAT and Sales TaxDetention of goods - Demand of security deposit - Department doubted evasion of tax as petitioner purchased purchased various household articles/fittings and such other installations from Bangalore for renovation of its establishment. - Held that - Court finds that the observation made by the detaining authority that there were no supporting documents to prove that the taxable materials were transported for 'own use', may not be true, as the presence of Invoice and form 16 was also available. For that matter, the goods need not be detained any further and that the same can be released to the petitioner on executing a 'simple bond'. It is ordered accordingly. The petitioner shall produce a copy of the judgment along with a copy of the writ petition before the second respondent for further steps. The writ petition is disposed of.
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