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2015 (6) TMI 117 - HC - VAT and Sales TaxDetention of vehicle - goods are transported from Tamil Nadu to Andhra Pradesh without valid records i.e. original invoice copy of the machine - Held that:- Since the original invoice has been held by the bank, the petitioner was not in a position to produce the original invoice. However, the petitioner has produced a copy of the invoice and all other relevant documents to the second respondent. Therefore, I do not find any justification in the Detention Notice issued by the second respondent and the same is liable to be quashed. Accordingly, the detention notice, dated 2.5.2015, issued by the second respondent is quashed. The respondents are directed to release the vehicle bearing Registration No.AP Y 5372 with Hydraulic Excavator within a period of one week from the date of receipt of a copy of this order. - Decided in favour of assessee.
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