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2015 (6) TMI 192 - HC - VAT and Sales TaxDetention of goods - Transportation of goods without proper documents - Held that:- Petitioner, being a transporter, carrying on business in the State, is hereby directed to pay tax for release of the goods. Insofar as the compounding fee is concerned, the authority will proceed in accordance with the provisions of section 72 of the Tamil Nadu Value Added Tax Act and the amount demanded under the compounding fee shall not be made a pre-condition for release of the goods and the authorities are to proceed in accordance with law for compounding fee following the procedure prescribed and the petitioner is entitled to file revision under section 54 of the Act, if so advised. - Decision in the case of MOHAN SHARMA v. THE DEPUTY COMMERCIAL TAX OFFICER [2013 (4) TMI 244 - MADRAS HIGH COURT] followed - Decided in favour of assessee.
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