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2016 (9) TMI 872 - HC - VAT and Sales TaxRelease of detained consignments - movements of the goods from Pulichappallam to Puducherry - inter-state transaction or not - production of documents for movement of the goods from one State to another - Held that: - On verification of records, available with the driver of the Vehicle, it was found that the Sattva Hi Tech & Conware Private Limited, Panchavadi Complex Pullichapalayam, Gate pass was present. M/s.Sattva Hi-Tech and Conware Pvt. Ltd., is a custom free station/Container Freight Station, located at Puducherry. There can be no doubt to this issue, since this stand is taken by the Government of India. Similarly, in the Official Website of Trichy Customs, M/s.Sattva Hi-Tech and Conware Pvt. Ltd., situated at Pulichappallam, is shown to be within the Union Territory of Pondicherry. If that be the case, then the only thing, that has to be seen is as to where the goods were transferred. Admittedly, the goods have been taken to the petitioner's warehouse at Thondamanathm, which is within the limit of Villianur Taluk in Union Territory of Puducherry. Reason for detention not tenable - consignment to be released - writ petition allowed - decided in favor of petitioner.
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