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2015 (12) TMI 783 - HC - VAT and Sales TaxDetention of goods with vehicle - no valid e-transit pass (or) transit pass from the assessing authority concerned was available for transport of 6th Schedule goods at the time of check - Held that:- respondent has detained the goods on the ground that no e-transit pass or transit pass obtained from the concerned Assessing Officer was available with the goods at the time of interception. However, if the petitioner comes forward to pay one time tax, the goods may be directed to be released forthwith. - petitioner has come forward to pay one time tax at 5% viz., ₹ 88,224/- in each of the case, the respondent is directed to release the goods along with the vehicles forthwith on payment of the said sum. - Decided in favour of assessee.
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