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2015 (6) TMI 542 - MADRAS HIGH COURT

2015 (6) TMI 542 - MADRAS HIGH COURT - TMI - Detention of goods - Held that:- 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 made clear that the petitioner has to .....

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t 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 other particulars including central sales tax. Except delivery address in the sale invoice, when there is no infirmity or omission in the transaction, there is no question of evasion of sales tax under Section 67(5) of the Tamil Nadu Value Added Tax Act, therefore, the impugned notice is liable .....

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rdance 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 State raised invoice against the petitioner, after charging tax for the inter-State sales, the go .....

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ennai would handover the copies of the invoice for further movement. But the respondent, without hearing the transporter, issued the detention notice. The learned counsel also submitted that admittedly the goods 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 Te .....

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