TMI Blog2007 (12) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in not releasing the goods in spite of the specific directions issued by the High Court to that effect. Accordingly, the appeals are dismissed. - - - - - Dated:- 13-12-2007 - LAKSHMANAN AR. DR. , J. APPENDIX II [The decision of the Division Bench of the Supreme Court consisting of Ashok Bhan and Dr. Ar. Lakshmanan in State of Tamil Nadu v. Lavanya Enterprises (Civil Appeal No. 2448 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 42 (Mad).which, after hearing, have been dismissed today by us. The order passed by the High Court has thus been confirmed. In view of this, we are not inclined to interfere with the interim order passed by the Division Bench. The appeal is dismissed accordingly. No costs. The appellant is directed to release the goods forthwith as the bank guarantee pursuant to the directions issued by the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lwood purchased by them in the auction held on February 25, 1999. Pursuant to the said direction, the respondent-company pursued the matter with the authorities. The authorities held that the respondent was not liable to pay the sales tax as the goods were purchased in the course of pre-existing export orders, in accordance with section 5(3) of the Act. On the previous date of hearing on March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellants today fairly concedes the fact that the orders dated February 22, 2002 and March 10, 2003, as aforesaid, had been passed and the appellant has accepted those orders. As per those orders, the respondent is not liable to pay the sales tax, as has been held by the Division Bench. He, however, insisted that the respondent was liable to pay the demurrage charges for non-removal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to payment of sales tax. Counsel appearing for the appellants addressed the arguments limited to the issue of demurrage charges and accepted the decision of the Division Bench insofar as it relates to the liability of the sales tax. We agree with the view taken by the High Court that the respondent could not be fastened with the liability to pay the demurrage charges or penalty, as the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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