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2016 (7) TMI 1158 - HC - VAT and Sales TaxDetention of goods to verify the genuineness - vehicle carrying prefabricated steel structurals and other allied articles - movement of goods from Andra Pradesh to Tamil Nadu - Held that:- It is not disputed by the respondents that the goods were accompanied with the documents mentioned in Section 69. Furthermore, the respondents does not dispute that the goods moved from State of Telangana to Tamil Nadu. In such circumstances, when there is no doubt that the transaction is an interstate transaction, then, in terms of Section 9(1) of the CST Act, the tax so leviable on the transaction shall be collected by that Government in accordance with sub-section (2) of Section 9 in the State from which the movement of the goods commenced which in the instant case is State of Telangana. Therefore, the impugned Goods Detention notices are liable to be set aside.
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