TMI Blog2015 (10) TMI 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Heard the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes), who took notice for the respondent and with their consent, the writ petitions are taken up for disposal. 2. These writ petitions have been filed challenging the proceedings of the respondent in G.D. Nos.1591, 1592 and 1593/2015-2016 respectively dated 26.8.2015 and to direct the respondent to release the goods along with the respective goods vehicle without insisting for payment of tax and compounding fee. 3.1 The petitioner Company is involved in the business of Solar Power Systems. The company is registered under Local Sales Tax Law of the State and under CST Act, 1956. While the head office of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,72,799/-, ₹ 10,58,885/- and ₹ 10,50,618/- respectively, mentioning the name of M/s Mahindra Susten Pvt. Limited, the petitioner herein, as the consignee. The said consignments moved from M/s Pennar Industries Limited, Telengna in Goods Vehicles bearing Nos.TN 25-Q-1744, TN 21-AA-0742 and TN 72-Q-1337 directly to the site of M/s G.R.Thanga Maligia, Trichy District. 3.5 Further, according to the petitioner, the respondent, being the Check Post Authority, had intercepted the goods vehicles in question at Katpadi Check post and inspected the documents accompanying the consignments and carried by the transport vehicles. Having found that the documents accompanying the consignments were defective, the respondent detained the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Taxes. Therefore, when even a works contractor is not expected to obtain registration for work site, question of registration of place for a pure supply transaction does not arise. Hence, according to the learned counsel, the allegation that the petitioner did not get registration of the place of supply and the consequent conclusion that the petitioner had violated the provisions of TNVAT Act and Rules are without any legal basis. 4.3 Besides, according to the learned counsel for the petitioner, the impugned sale is an inter-state sale originated from the State of Telengana and transactions in the nature of inter-state trade and commerce, falling under Section 3(b) of the CST Act, and hence, there is no scope for levy of tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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