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Brijesh Machine Tools Versus The Deputy Commercial Tax Officer

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 face the adjudication proceedings that may be .....

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he 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 to go. 2. Learned counsel for the petitioner .....

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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 goods were moved from Rajkot vide invoice Nos.R .....

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