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2017 (3) TMI 152 - HC - VAT and Sales TaxDetention of goods - Aircompressor transported from Pondicherry to Tiruchengode - detention on the ground that consignees TIN. No. not mentioned in the invoice. Further the consignor Tvl. ATLAS COPCO (India) Pondicherry has not raised any sale invoice - Held that: - perusal of the tax invoice would show that the requisite Central Sales Tax has been paid - the transaction in issue is an Inter-State sale transaction and hence, is not amenable to local tax - goods ordered to be released on furnishing of Bank guarantee - petition allowed - decided in favor of petitioner.
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