Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 88 - HC - VAT and Sales TaxDetention of consignment - Held that:- The goods were detained on the assumption that, the consignment comprised of goods that had evaded CST, and therefore, there was a possibility of evasion of tax in Kerala as well. Counsel for the petitioner would submit that, it is not in dispute that, the consignee in Kerala had produced Form 16 declaration stating that the goods were purchased for the own use of the consignee and this has not been disbelieved by the respondent. It is also pointed out that, the liability to pay CST, if any, could arise only in the State of Tamilnadu and not in the State of Kerala. - I direct the respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a simple bond without surety for the security deposit - respondent shall thereafter transmit the files to the adjudicating authority who shall adjudicate the matter and pass orders, after hearing the petitioner, within two months from the date of receipt of a copy of this judgment, untrammelled by the observations in this judgment - Petition disposed of.
|