9911796707
TMI Blog2013 (4) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... akes notice for the respondent. By consent the writ petition is taken up for final disposal. 3. The writ petition is filed challenging the goods detention notice dated 6.11.2012 stating that it is contrary to the clarification issued by the Commissioner of Commercial Taxes, Chennai in Circular Acts Cell-IV/69980/2000 dated 23.11.2000. The relevant portion reads as follows:- "4. In the above circumstances all the officers including check post officers may be informed that transit pass need not be insisted upon for the movement of consignment sales/branch transfer from Tamil Nadu to other States. However, for the goods moved from one State to another ...." 4. The plea of the petitioner is that the goods are imported an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold or consigned or transferred by any goods vehicle to another State from any place within the State, the seller or consignor or transferor of the goods shall obtain a transit pass in the prescribed form and in the prescribed manner, from the assessing authority having jurisdiction over the place from where the goods are sold or consigned or transferred to other State. (b) The seller or consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in charge of the last check post or barrier, before the exit of the goods vehicle from the State (c) If the seller or consignor or transferor of the goods fails to comply with clause (b), it shall be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under protest and seek release of the detained goods. If the petitioner pays the tax as required under Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006, the authority is bound to release the goods forthwith. 7. Insofar as composition of offence is concerned, section 72 of the Tamil Nadu Value Added Tax Act 2006 provides the procedure for composition of the offence and Section 46 of the Tamil Nadu General Sales Tax Rules Act is analogous to the present Section 72 of the Tamil Nadu Value Added Tax Act, 2006. The prescribed authority has been defined under Rule 53 of the Tamil Nadu General Sales Tax Rules which rule is made applicable to the 2006 Act in terms of section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006. A d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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