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2013 (2) TMI 539 - MADRAS HIGH COURTWrit of Mandamus - forbearing the respondents, their men, officers & subordinates from insisting upon the production of transit pass for moving the goods manufactured by the petitioner viz., Polyol, which is a chemical in liquid form - Held that:- Whether Polyol sold interstate will be entitled to be detained as goods falling under the Sixth Schedule requiring a transit pass or goods falling under the First Schedule, Part-B, Serial No.1 is a matter to be decided by competent authority, namely, by the first respondent Commissioner of Commercial Taxes and give proper direction to the authorities as to how they should proceed in the matter. The court at this stage is not inclined to go into the factual issue except to direct the first respondent Commissioner to consider the said plea made by the petitioner and pass appropriate order or direction as may be required either accepting the petitioner's version or rejecting the same. Petitioner is at liberty to challenge any such order that may be passed by the first respondent if still aggrieved.
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