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2015 (8) TMI 251 - HC - VAT and Sales TaxDetention of goods - goods were not accompanied with e-Transit pass - Held that:- reason given by the 1st respondent appears to be correct for detention of the goods viz., the goods were not accompanied with e-Transit pass, which has been generated only on 17.06.2015 at about 09' 0 clock, in view of the fact that this petitioner's goods have moved with invoice dated 13.6.2015 mentioning all the particulars, 1st respondent in all fairness ought not to have detained the goods and vehicle, in view of the Circular No.33/2014Q4/7752/2014 dated 17.07.2014 of the Principal Secretary/Commissioner of Commercial Taxes, Chepauk, Chennai. - 1st respondent is directed to release the goods along with the vehicle on production of a copy of this order. If the 1st respondent is of the view that the goods escaped the assessment, it is open to him to convey the same to the Assessing Officer by way of a communication for passing appropriate orders - Decided in favour of assessee.
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