Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 580 - HC - VAT and Sales TaxDetention of Goods – Non availability of E-Transit passes – Respondent by impugned order detained goods of petitioner on transit on grounds that goods were not accompanied with E-Transit passes and amount mentioned in Invoices differ from amount mentioned in K.K.Forms – It was alleged by petitioner that accompanied with KK Forms and sale invoices, mentioning destination with Tax Identification Number and hence, first respondent ought not to have interfered with transit of goods – Held that:- Section 70(1)(b) of TNVAT Act, r/w. Rule 15(17)(bb) of TNVAT Rules, shows that owner of goods vehicle, shall deliver within prescribed period, transit pass to officer in charge of last check post or barrier, before exit of goods vehicle from State – In view of above, petitioner's vehicles need not carry E-Transit pass in middle of transit – Therefore, considering fact that when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents – Therefore impugned orders hereby set aside and directs to release goods – Decided in favour of Petitioner.
|