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Sri Ambal Blue Metals (India) Pvt Ltd Versus The Commercial Tax Officer, The Deputy Commercial Tax Officer

2015 (6) TMI 117 - MADRAS HIGH COURT

Detention of vehicle - goods are transported from Tamil Nadu to Andhra Pradesh without valid records i.e. original invoice copy of the machine - Held that:- Since the original invoice has been held by the bank, the petitioner was not in a position to .....

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d the same is liable to be quashed. Accordingly, the detention notice, dated 2.5.2015, issued by the second respondent is quashed. The respondents are directed to release the vehicle bearing Registration No.AP Y 5372 with Hydraulic Excavator within a .....

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A.G.P. ORDER Heard Mr.R.Chandrasekaran, learned counsel appearing for the petitioner and Mr.Kanmani Annamalai, learned Additional Government Pleader, who takes notice on behalf of the respondents. By consent, the writ petition itself is taken up for .....

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urchased a Hydraulic Excavator of Tata Hitachi make of Model Ex.200 LC with 5.68 MHD Boom, 2.22 M ARM, 0.8 CUM HD Bucket, fitted with 6 BT Tata Cummins engine. The machine is being used for the purpose of the petitioner's Metal Company and it was .....

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Nellore, through a lorry bearing Regn.No.AP 28 Y 5372 from Palladam to Nellore. When the said lorry was proceeding to Nellore, it was intercepted and detained by the second respondent on 2.5.2015 at Katpadi Check Post, Vellore. At that time, the lor .....

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from Tamil Nadu to Andhra Pradesh without valid records i.e. original invoice copy of the machine. In fact, the original invoice of the machine is with the Indian Overseas Bank, Palladam Branch, Tiruppur District, as loan was granted by the bank. The .....

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chased by availing loan from the bank, the original receipt is kept by the bankers and therefore, the lorry driver has produced a duplicate of the said invoice and all other relevant documents, but the same has not been accepted by the second respond .....

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ginal invoice with the bank. 5. On a perusal of the records, I find that the original invoice was kept by the Indian Overseas Bank, Palladam Branch, Tiruppur District, which is evident from the certificate, dated 6.5.2015, issued by the banker, which .....

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