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2016 (4) TMI 360 - HC - VAT and Sales TaxSeeking direction to move the goods to its agent - Goods detained for non-production of transit pass as well as copies of invoices at the time of inspection - Manufacturer of liquor known as 'BARCADI' - Goods transported from the State of Goa to the Union Territory of Pondy disclosing the seller and buyer and sufferance of Central Sales Tax at 2% - Held that:- as per the submission of Department that if the petitioner produces relevant papers by which, the authority would be able to co-relate the entries available in the outer check post. Also if the petitioner is able to prove that they are taking away the goods outside the state and there is no tax liability in Tamilnadu, then the authority can only levy a sum of ₹ 2000/- for lapses. Therefore, taking in to consideration the same, the petitioner is directed to pay a sum of ₹ 2000/- (Rupees two thousand only) towards fine for the purpose of release of goods and on such payment along with necessary copies of documents, the goods shall be released forthwith. - Petition disposed of
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