TMI Blog2016 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignee in Kerala had produced Form 16 declaration stating that the goods were purchased for the own use of the consignee and this has not been disbelieved by the respondent. It is also pointed out that, the liability to pay CST, if any, could arise only in the State of Tamilnadu and not in the State of Kerala. - I direct the respondent to release the goods and the vehicle to the petitioner, on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g transported at the instance of the petitioner to a consignee in Kerala was detained by the respondent. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle. 2. I have heard the learned counsel for the petitioner and also the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evasion of tax in Kerala as well. Counsel for the petitioner would submit that, it is not in dispute that, the consignee in Kerala had produced Form 16 declaration stating that the goods were purchased for the own use of the consignee and this has not been disbelieved by the respondent. It is also pointed out that, the liability to pay CST, if any, could arise only in the State of Tamilnadu and no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
