2017 (2) TMI 1519 - CST, VAT & Sales Tax

Head Note / Extract:
Detention of goods - the contention of the petitioner is that the transaction was genuine and, thus, the subject goods ought not to have been detained - HELD THAT:- Having regard to the facts and circumstances of the case, coupled with the fact, that the petitioner offers to pay one time tax, the subjects goods are directed to be released. Consequently, upon payment of one time tax, by the petitioner, equivalent to the sum of Rs.2,98,013/-, the respondent will, forthwith, release the subject goods to the petitioner. Petition disposed off.