TMI Blog2015 (8) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... lease the goods in question to the petitioner on payment of such one time tax. Accordingly, on receipt of a copy of this order, the first respondent is directed to quantify the amount of tax within a day and thereafter, on proper quantification of the one time tax by the first respondent, the petitioner will pay the said amount before the second respondent-assessing officer. On proof of such payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No.AP-04-TU-7189, when the goods were accompanied by all the documents required under Section 69 of the Tamil Nadu Value Added Tax Act, 2006 (for short, ''the TNVAT Act''). 2. Learned counsel for the petitioner submitted that the petitioner is a registered dealer in stainless steel articles on the file of the Assistant Commissioner (CT), Peddunaickenpet Assessment Circle u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the vehicle on 13.7.2015 at about 12.20 A.M., for verification of the goods and the records available with the goods vehicle. Finding that the goods were accompanied with the required documents such as tax invoice Nos.7 8 dated 8.7.2015 raised by the supplier and the lorry receipt, the first respondent wrongly detained the goods vehicle, citing a reason that the goods were transported in Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-GB-4008. 3. Replying to the said stand taken by the detention officer, it was submitted that when the goods were moving from Jodhpur to Chennai via Ahmedabad, when the goods reached Ahmedabad, the previous vehicle got changed, however, the goods were heading towards Chennai only. In any event, it has been pleaded by the learned counsel for the petitioner that when the first respondent has app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, this Court finds no impediment to direct the first respondent to release the goods in question to the petitioner on payment of such one time tax. Accordingly, on receipt of a copy of this order, the first respondent is directed to quantify the amount of tax within a day and thereafter, on proper quantification of the one time tax by the first respondent, the petitioner will pay the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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