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2016 (11) TMI 1188 - HC - VAT and Sales TaxRelease of detained goods - the Electronic KK Forms and other documents produced by the petitioner / Transporter, shows that the dealer in West Bengal, has raised a Sale Invoice towards the sale of goods to the dealer in Bangalore and that the import was made at the Chennai Port ended / terminated in the State of Tamil Nadu and the movement of goods commenced / originated from the State of Tamil Nadu - state who can levy the tax - genuineness of transactions - Held that: - Considering the fact that even in the impugned detention notice, the respondent does not disbelieve that the movement of goods commenced / originated from the State of Tamil Nadu, thereby showing that the respondent is aware of the fact that the goods have moved from the State of Tamil Nadu to the State of Karnataka, this Court is of the view that an appropriate condition can be imposed to enable the petitioner to get release of the goods, leaving it open to the petitioner to raise all the issues before the concerned Joint Commissioner - the writ petition stands disposed of by directing the petitioner to remit a sum of ₹ 50,000/- [Rupees fifty thousand only] towards the pending liability and if the same is remitted, the respondent shall forthwith release the goods along with the vehicle and the petitioner is given two weeks time to file a revision before the Joint Commissioner concerned challenging the compounding notice and the payment made by the petitioner pursuant to the order passed by this Court, will be subject to the orders to be passed by the Revisional Authority.
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