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TMI Blog2015 (6) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ed challenging the impugned goods detention show cause notice for composition of offence issued by the respondent on 20.5.2015, on the ground that the respondent without authority of law cannot detain the goods, more particularly, when the goods have been moved from Rajkot to Chennai with necessary documents including the sale invoice bearing the buyers and the sellers registration numbers and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. While so, during the course of business, the petitioner received their first purchase order from Nadar Saraswathi College of Engineering and Technology, Vadapudupatti, Theni District. In an effort to fulfill the said order, the petitioner purchased goods from Tvl.Star Machine Tools, Rajkot and requested them to deliver at Vadapudupatti in Theni District. When the seller in the other Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been moved from Rajkot to Chennai only as an inter-State sales transaction and the invoice correctly levied 2% tax for CST sales. When the goods were purchased pursuant to the purchase order placed by an educational institution, namely, Nadar Saraswathi College of Engineering and Technology, Vadapudupatti at Theni, it is an admitted case of both sides that the transaction is only an inter-St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, the petitioner is directed to pay the tax as one time payment under protest as a condition precedent for release of the goods in question, in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, 2006 and on such payment of the one time tax in terms of Section 67(4) of the Tamil Nadu Value Added Tax Act, the respondent shall release the goods forthwith to the petitioner. It is mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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