Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 505 - HC - VAT and Sales TaxDetention of the goods - non-movement of goods in a particular route - Section 67(5) of the TNVAT Act - Held that:- even if it is presumed that the vehicles had taken a diversified route i.e., 5 kilometres from the regular route, the Additional Government Pleader for the respondent has miserably failed to place before this Court any provision to justify the passing of the goods detention notices impugned herein. Therefore, when there is no provision, as argued by the learned Additional Government Pleader, placed before this Court that taking a diversified route from the regular route, the respondent is entitled to intercept the vehicles, this Court is not able to find any merit either in the goods detention notice - hence, they are liable to be set aside - writ petition allowed - Decided in favor of assessee.
|