TMI Blog2015 (6) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 face the adjudication proceedings that may be initiated by the respondent. - Petition disposed of. - W. P. No. 15652 of 2015 - - - Dated:- 3-6-2015 - T. Raja, J. For the Appellant : Mr. D Vijayakumar For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Learned counsel for the petitioner further submitted that the petitioner, being a dealer in engineering lab products, has been an assessee on the file of the Assistant Commissioner (CT), T.Nagar Assessment Circle, Chennai and also doing the business of supplying lab materials to the engineering colleges as per their requirement. After starting their business in the year 2014, the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the petitioner advised the transporter to keep the goods in their office and move the same with the invoice. In the meanwhile, the respondent visited the place of the transporter and detained the goods entertaining a suspicion. Immediately the transporter explained that the buyer at Chennai would handover the copies of the invoice for further movement. But the respondent, without hearing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer, Enforcement (Roving Squad), Hosur). On this basis, he prayed for interference with the impugned notice. 3. Mr.S.Kanmani Annamalai, learned Additional Government Pleader takes notice on behalf of the respondent. 4. As the issue is covered by the order passed by this Court in W.P.No.9514 of 2014 dated 2.4.2014 (M/s Dynamic Petro Chem represented by its Proprietor Mr.K.Kassim, Chenna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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