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Prime Hitech Engineering Ltd. Versus The Commercial Tax Officer (CT) , The Deputy Commissioner (CT)

Detention of consignments - not obtaining a transit pass under TNVAT - goods which are imported from a foreign country and bound to be transported SEZ unit outside the State - The raw materials which are purchased on high seas and cleared through Chennai harbour are used in the manufacture of transformer tank, power and energy sector equipments and exported - Held that - At this juncture, the learned counsel for the petitioner would submit that the petitioner is willing to pay the actual tax to ....... + More

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