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Mahindra Susten Pvt. Ltd. Versus The Deputy Commercial Tax Officer

2015 (10) TMI 1994 - MADRAS HIGH COURT

Detention of goods - Imposition of compounding fees - Held that:- petitioner is willing to pay one time tax and in order to give a quietus to the issue, for the purpose of release of goods, on payment of one time tax viz., ₹ 61,736/-, ₹ 60,988/- and ₹ 60,534/- respectively by the petitioner, the respondent shall release the goods forthwith along with the respective goods vehicles. - Appeal disposed of. - W. P. Nos. 27755 to 27757 of 2015, M. P. Nos. 1 of 2015 - Dated:- 3-9-2015 .....

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15 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 petitioner Company is situate at Mumbai, the local branch is registered in the office of the Assistant Commissioner (CT), Anna Salai Assessment Circle .....

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e Mounting Galvanized Steel Structure" pertains to the supply contract. 3.3. Further, according to the petitioner, the Vendor M/s Pennar Industries Limited, who deals with equipments, components and accessories required for Solar Power Plants is located in Isnapur Unit, Medak District, Telengana. Pursuant to the agreement entered into with M/s G.R.Thanga Maligai, the Head Office of the petitioner Company placed purchase orders with M/s Pennar Industries Limited, Telengana, for the supply of .....

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ner 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. H .....

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ectively on the sale value of the goods estimated by adding freight and gross profit at 10% and double the amount of tax payable amounting to ₹ 1,23,508/-, ₹ 1,21,976/- and ₹ 1,21,068/- as compounding fee. Aggrieved over the same, the petitioner is before this Court by way of filing these writ petitions. 4.1 The learned counsel for the petitioner submitted that the allegation of the respondent that since the work site was not registered, the petitioner Company ought to have rai .....

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anch or godown, as per the Circular dated 08.04.2014 of the Principal Secretary/Commissioner of Commercial 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 A .....

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