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2015 (7) TMI 464 - HC - VAT and Sales TaxDetention order - goods detained at border - requisite documents as prescribed in Section 67 of the TNVAT Act - respondent himself has admitted that the goods are moved from one State to another State, without looking into the Invoice to check whether the TIN Number has been properly mentioned or not, the said authority hurriedly passed the impugned detention order. - Held that:- A cursory reading of the circular dated 17.07.2014 depicts that movement of goods accompanied with a valid invoice satisfies the provisions of Section 68 of the TNVAT Act and thus, there is no offence falling under Section 71(5)(a) of the TNVAT Act and that the composition of offence under Section 72 (1)(a) of the TNVAT Act is possible only in case of a dealer's failure to pay or attempt to evade any tax payable under the Act. It further states that failure to file monthly return for previous months is not an offence relatable to movement of the goods. Therefore, though, in the case on hand, requisite documents have been produced as stated above, the first respondent has not followed the above said procedure while detaining the goods. Further, this Court also, on perusal of the typed set of papers filed in support of the writ petition, is able to see the TIN Number mentioned in the Invoices, as it is admittedly mentioned as TIN No.33270460111 of M/s.Indian Oil Corporation Limited / Consignee, therefore, in such view of the matter, for the reasons stated above, the impugned order is deserved to be set aside. - Decided in favor of assessee.
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