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Brijesh Machine Tools Versus The Deputy Commercial Tax Officer

2015 (6) TMI 542 - MADRAS HIGH COURT

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 .....

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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 : Mr. S Kanmani Annamalai Additional Government Pleader ORDER This writ petition .....

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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 .....

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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 .....

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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 T .....

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332 & 333 dated 3.5.2015 through the transporter, namely, Countrywide Logistics (I) Pvt.Ltd. But the seller failed to mention the delivery site address, therefore, the petitioner advised the transporter to keep the goods in their office and move .....

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e 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 .....

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mitted case of both sides that the transaction is only an inter-State sales and no evasion of tax can be attributed against the petitioner. In any event, the issue raised is squarely covered by an order passed by this Court in W.P.No.9514 of 2014 dat .....

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