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2017 (4) TMI 539 - HC - VAT and Sales TaxDetention of goods - Local sale or inter-state sale - Jurisdiction - According to the learned counsel, the transaction in issue was an inter-state sale, and since, the appellant was registered with the relevant authorities, i.e. sales tax authorities in the State of Karnataka, Central Sales Tax, if any, payable, would be payable to the said authority. Held that:- The respondent, however, via the impugned notice, rejected the stand taken by the appellant and proceeded, instead, to impose tax, as if, a local sale transaction had been entered into between the appellant and BCPL. Furthermore, the respondent came to the conclusion that the appellant had employed fraud and therefore, penalty had to be levied. Consequently, penalty was levied, which was quantified at twice the amount of the tax arrived at by the respondent. Authorities directed to release the goods on furnishing of bank guarantee.
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