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2016 (10) TMI 124 - HC - VAT and Sales TaxRelease of detained goods - Rice Bran Oil - goods transported from Andhra Pradesh to Mangalore - absence of TIN number - place of delivery not mentioned - Form LL - transit pass - Held that: - in view of the contract between the petitioner and the buyer at Karnataka and their supplier at Andhra Pradesh and after perusing the Invoice dated 18.09.2016, wherein the name of the petitioner has been shown and the place of delivery is shown as Mangalore, via Bangalore, and also considering Form-LL dated 19.09.2016, it is a fit case where the respondent has to take note of these documents and release the goods. Respondent directed to take note of the Forms and Documents produced by the petitioner, verify the same and release the goods - petition allowed - decided in favor of petitioner.
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