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2021 (6) TMI 110 - HC - VAT and Sales TaxQuantum of amount to be deposited for release of detained good - Requirement of furnishing of Bank Guarantee for a sum being twice the amount of tax payable - Section 71(a) of the TNVAT Act, 2006 read with Section 72 of the TNVAT Act, 2006 - HELD THAT:- Admittedly, the petitioner is not registered under the provisions of the Central Sales Tax Act, 1956 for the sales effected by the petitioner from Tamil Nadu to a buyer in the erstwhile composite State of Andhra Pradesh in Hyderabad - Since the petitioner is not an assessee within the jurisdiction of the respondent, the respondent was justified detaining the goods by giving an option to the petitioner to pay amounts under Section 72(1-a) of the TNVAT Act, 2006. By effecting a direct sale from Tamil Nadu without obtaining registration, the petitioner at best can be said to have violated the provision relating to the procedure. By the effecting sale from State of Tamil Nadu, the petitioner avoided criss-cross movement of the goods - Therefore, the petitioner cannot be subjected to higher tax as the officers acting as assessing officer under the Central Sales Tax Act, 1956 act as counterparts of each other. No useful purpose would be served by asking the petitioner to furnish bank guarantee four times the tax after the detained goods were allowed to be released by the respondents - this Court is inclined to dispose this writ petition by directing the respondent to pass appropriate orders on merits based on the submission of the petitioner within a period of sixty days from the date of receipt of this order - Petition disposed off.
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