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2016 (12) TMI 563 - HC - VAT and Sales TaxDetention of goods - compounding of offences - stock transfer - Form LL - whether the petitioner has complied with the provisions of Section 70(2)(b) of the said Act, which states that the seller or consignor or transferor or clearing and forwarding agent of the goods shall deliver or cause to be delivered within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State? - Held that: - It is not in dispute that the transit pass has been delivered to the officer in charge of the last check post namely Puzhal Out Check Post. It is only thereafter the vehicle has not left the State of Tamil Nadu. Since no untoward incident had taken place in the meantime and since it is admitted that the vehicle was moving with full load as per the invoice, there is no justifiable ground for detaining the vehicle. The respondent is directed to release the vehicle as well as the goods forthwith and ensure that the vehicle crosses Tamil Nadu border immediately - petition allowed - decided in favor of petitioner-assessee.
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